Oil in Bunker Tanks Inside/Outside Engine Room to be Considered Integral to the Ship: SC upholds CESTAT ruling [Read Judgement]

Oil in Bunker Tanks - Bunker Tanks - Oil - Outside Engine Room - Integral to the Ship - SC upholds CESTAT ruling - CESTAT ruling - CESTAT - SC - Supreme Court - taxscan

The Supreme Court while upholding the decision of the same court and Customs Excise & Service Tax appellate tribunal (CESTAT) observed that Oil in the Bunker Tanks of the Engine Room/outside the Engine Room of the vessels should be considered as part of the vessel/ship. The bench of Justice Arvind Kumar and Justice S.V.N. Bhatti…

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