Home Case Index All Cases Customs Customs + AT Customs - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 854 - CESTAT HYDERABADClassification of imported goods - second hand Ocean Going Deck Barge named “Pyaree Amma” - classified under CTH 8901.1040 or under CTH 8905.9090 of Customs Tariff Act? - Held that:- The capacity of the vessel has been mentioned in the International Merchant Marine Registry of Belize as gross tonnage – 4691 tons and net tonnage – 1407 tons. Thus it is evident that there was capacity of about 1407 tons in the vessel in question. Being a Pontoon, it has no navigability on its own. It has two cranes and a diesel genset. There are holds in deck level in the form of hoppers constructed to hold homogenous cargoes on the vessel. Thus, it is a Pontoon with some carrying capacity and also with two cranes and is not navigable on its own but can be towed. The pontoons which by definition are not navigable on their own but need to be towed fitted with lifting and handling machines such as present one are classifiable under chapter heading 8905.9090 - there is no infirmity in the impugned order classifying pontoons in question under 8905.9090 - appeal dismissed - decided against appellant.
|