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Issues involved:
The issues involved in the judgment are the correct classification of fuel and oil in a vessel's engine room and the Tribunal's decision regarding the same. Issue A: Classification of fuel and oil in a vessel's engine room The appellant questioned whether the Tribunal was correct in not considering the oil in a vessel's engine room as part of the vessel for classification purposes. The appellant cited previous decisions and a Circular of the CBEC to support their argument. The Tribunal based its decision on the location of the fuel and oil, stating that only fuel and oil contained in the vessel's machinery and engines can be classified as part of the vessel. Since there was no dispute that the fuel and lubricating oil were in the vessel's machinery and engine, the lower authorities correctly classified the goods. The Tribunal and Commissioner(Appeals) rejected the appellant's claim, leading to the dismissal of the appeal at the admission stage. Issue B: Factual finding regarding the location of oil in the vessel The appellant also challenged the Tribunal's finding that the oil was not in the engine room of the imported vessel without any basis. The Tribunal considered the opinion of the World Customs Organisation and the Circular of the CBEC in determining the classification based on the location of the fuel and oil. As the lower authorities found that the fuel was neither in the engine nor in the machinery, the appeal was dismissed at the admission stage.
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