Oil in Bunker Tanks is Part of Ship for Customs Duty: CESTAT Ahmedabad

Hariyana Ship Demolition Pvt Ltd Vs Commissioner of Custom-Jamnagar (PREV) (CESTAT Ahmedabad)

In the case of Hariyana Ship Demolition Pvt Ltd Vs Commissioner of Custom-Jamnagar (PREV), the CESTAT Ahmedabad ruled that oil contained in the bunker tanks of vessels imported for breaking is to be classified as part of the ship for customs duty purposes. The appellant, a registered shipbreaker at the Alang Ship Breaking Yard, imported the vessel M.V. CRASSIER for demolition. The customs authorities initially treated the oil in the bunker tanks as a separate item for customs asse

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