https://www.taxtmi.com/caselaws?id=111670 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. en-us Mon, 29 Mar 2004 00:00:00 +0530 Tue, 24 Apr 2012 16:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111670 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. Case-Laws Central Excise Mon, 29 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111670