Classification of fuel and lubricating oil in imported vessels turned on concurrent findings that no substantial question of law arose.

Fuel and lubricating oil found in an imported vessel were not accepted as part of the vessel under Heading 89.08 because the authorities recorded concurrent findings that the fuel was not shown to be contained in the engine or machinery in the manner required for such classification. The Tribunal relied on the departmental circular and the World Customs Organisation opinion, which treated only fuel and oil contained in the vessel's machinery and engines as integral to the vessel. In view of those concurrent factual findings, the Court held that no substantial question of law arose for admission, and the classification claim was rejected.

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Issues: Whether the fuel and lubricating oil found in the engine room or machinery of an imported vessel was classifiable as an integral part of the vessel under Heading 89.08, or was separately classifiable.

Analysis: The Tribunal relied on the departmental circular issued on the basis of the World Customs Organisation opinion and held that only fuel and oil contained in the vessel's machinery and engines could be treated as forming an integral part of the vessel. On the facts found, the authorities below recorded concurrent findings that the fuel was not shown to be in the engine or machinery in the manner required for classification under Heading 89.08. In view of those concurrent factual findings, no substantial question of law arose for admission.

Conclusion: The classification claim of the assessee was rejected and the appeal was dismissed at the admission stage.

Ratio Decidendi: Where the authorities record concurrent findings on classification and the relevant fuel or oil is not established to be contained in the vessel's engine or machinery, no substantial question of law arises for interference.

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