https://www.taxtmi.com/caselaws?id=117844 Fuel and lubricating oil found in a tank kept in a vessel's engine room, on import of a vessel for breaking up, were not treated as part of the vessel for classification under Heading 89.08. The classification turned on a departmental circular based on the World Customs Organisation view, which distinguished fuel and oil contained in the machinery or engines from fuel and oil stored elsewhere on board. Because the goods were in a tank in the engine room and not in the machinery or engine itself, the condition for Heading 89.08 was not met. The separate classification applied by the lower authorities was upheld. en-us Wed, 11 May 2005 00:00:00 +0530 Tue, 26 Jun 2012 18:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117844 Fuel and lubricating oil found in a tank kept in a vessel's engine room, on import of a vessel for breaking up, were not treated as part of the vessel for classification under Heading 89.08. The classification turned on a departmental circular based on the World Customs Organisation view, which distinguished fuel and oil contained in the machinery or engines from fuel and oil stored elsewhere on board. Because the goods were in a tank in the engine room and not in the machinery or engine itself, the condition for Heading 89.08 was not met. The separate classification applied by the lower authorities was upheld. Case-Laws Customs Wed, 11 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117844