https://www.taxtmi.com/caselaws?id=110547 Concessional assessment or exemption was denied where the claimant failed to prove the factual preconditions for relief. Fuel oil on board the vessel was not shown to be contained in the engine or machinery as required for Heading 89.08, so the lower assessment was sustained. Ship stores allegedly consumed during the voyage were not proved to have ceased to exist by the relevant assessment date, so duty was correctly maintained. Special Additional Duty exemption was unavailable because the notification applied only to imported goods sold as such, whereas only parts obtained after breaking the vessel were sold. en-us Thu, 13 Nov 2003 00:00:00 +0530 Tue, 17 Apr 2012 14:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110547 Concessional assessment or exemption was denied where the claimant failed to prove the factual preconditions for relief. Fuel oil on board the vessel was not shown to be contained in the engine or machinery as required for Heading 89.08, so the lower assessment was sustained. Ship stores allegedly consumed during the voyage were not proved to have ceased to exist by the relevant assessment date, so duty was correctly maintained. Special Additional Duty exemption was unavailable because the notification applied only to imported goods sold as such, whereas only parts obtained after breaking the vessel were sold. Case-Laws Customs Thu, 13 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110547