Fuel oil from ship-breaking was not under Heading 89.08, and waiver of pre-deposit was refused.

Fuel oil recovered from ship-breaking was treated as assessable under Chapter 27 rather than Heading 89.08 because the claim depended on proof that the oil was in the ship's engine room tank as part of the vessel, and no such evidence was produced. On that basis, the appellants failed to show a prima facie case for waiver of pre-deposit, so the request for waiver was rejected and the appeal was found to have no merit.

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Issues: Whether fuel oil recovered from breaking of a ship was classifiable under Heading 89.08 or assessable under Chapter 27, and whether the appellants had made out a prima facie case for waiver of pre-deposit.

Analysis: The claim for classification under Heading 89.08 depended on evidence that the fuel oil was located in the engine room tank as part of the ship. No evidence was produced to support that position. In the absence of such proof, the appellants failed to establish a prima facie case for waiver of the duty amount, and the appeal was found to be without merit.

Conclusion: The fuel oil was not shown to be classifiable under Heading 89.08, the request for waiver of pre-deposit was rejected, and the appeal was rejected.

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