M/S International Steel Corporation vs Commissioner Of Customs

[ Arising out of OIA-55/JMN/2007, OIA-56/JMN/2007, OIA-60/JMN/2007, OIA-57/JMN/2007, OIA-58/JMN/2007, OIA-61/JMN/2007 all dtd 31.3.2007 Passed by Commissioner of CUSTOMS (Appeal)  JAMNAGAR ]

1. M/s International Steel Corporation 2. M/s Rai Metal Works Pvt Ltd - Appellant(s) 3. M/s Pure Enterprise Pvt Ltd 4. M/s Lucky Steel Industries Vs

Commissioner of CUSTOMS- JAMNAGAR(A) - Respondent (s)

Represented by :

For Assessee : Shri Sarju S Mehta, Chartered Accountant For Revenue : Shri J Nair, Authorised Representative

For approval and signature :

Mr. P.K. Das, Hon'ble Member (Judicial) Mr. P.M. Saleem, Honble Member (Technical)

1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

No 3 Whether their Lordships wish to see the fair copy of the Order?

Seen 4 Whether Order is to be circulated to the Departmental authorities?

Yes

CORAM :

Mr. P.K. Das, Hon'ble Member (Judicial) Mr. P.M. Saleem, Honble Member (Technical)

Date of Hearing / Decision : 1/9/2015

ORDER No. A/11430-11435/2015 dtd 1/9/2015

Per : Mr.P.K. Das,

Common issue is involved in these appeals and therefore all are take-up together for disposal.

2. After hearing both the sides and on perusal of the records, we find that the appellants imported vessels for breaking purpose and classified under Heading No 89.08 of the Customs Tariff Act. Both the sides submit that the issue involved in this case is as to whether the Fuel and Oil containing in the engine room tank will be classifiable under CTH 89.08 or 27.10 of the Customs Tariff Act. The Honble Gujarat High Court in the case of M/s Priya Holding Pvt Ltd vs CC (Prev.)  2013(288)ELT.347 (Guj) held that the Fuel and Oil contains in the bunkers, that is, engine and the engine room tanks of the vessels form an integral part of the vessel and therefore it would be classifiable under Heading No. 89.08 of the Customs Tariff Act. The Honble Gujarat High Court in the case of CC vs. J M Industries  2014(302)ELT.382(Guj) on the same issue rejected the appeal filed by the Revenue.

3. In view of that, we hold that the Fuel and Oil Contained in the bunker/engine room tanks of the vessel, would be classifiable under Heading No. 89.08 of the Customs Tariff Act. All the appeals are disposed of in the above terms.

(Dictated and pronounced in the Court)

(P.M. Saleem) (P.K. Das) Member (Technical) Member (Judicial)

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