https://www.taxtmi.com/caselaws?id=309821 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. en-us Mon, 29 Jan 2007 00:00:00 +0530 Fri, 22 Sep 2023 14:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309821 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. Case-Laws Customs Mon, 29 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309821