As the final conclusion in this thread:
http://www.cisco.com/univercd/cc/td/doc/product/software/ios120/120cavs/120m
cavs.htm
====================================
Caveats for Cisco IOS 12.0
IP Routing Protocols
CSCdm44976: IP access lists always permit IP fragments. There is no
workaround.
====================================
I was told that it is fixed since 12.0(11), 12.1(2).
So beware of this bug in earlier IOS versions, especially when using
policy-routing.
Alex
CCNP
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