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2019 (12) TMI 634 - CESTAT MUMBAIClassification of goods - MV Royale Floatal - the assessee had sought classification under heading 8905 of the First Schedule to the Central Excise Tarif Act, 1985 and, against the proposal in the show cause notice to classify it under heading no. 8903, the adjudicating authority found it appropriate that heading no. 8901 should be adopted - to be classified under heading no. 8903 9990, or under heading no. 8901 9000? - benefit of N/N. 12/2013-CE dated 1st March 2013. HELD THAT:- The fine line of distinction between opulence and pleasurable degeneracy may pose a dilemma for the moralist but, in the absence of such considerations in ascertainment of rate of duty in the First Schedule to Central Excise Tariff Act, 1985, insistence upon classification on perception or usage would be tantamount to insinuating personal values which, while permissible in Legislative enactments, is to be eschewed in tax enforcement. The issue decided in the case of SHRI ASHOK KHETRAPAL, M/S GOA COASTAL RESORTS & RECREATION PVT. LTD. VERSUS CC JAMNAGAR [2014 (4) TMI 421 - CESTAT AHMEDABAD] where it was held that Casino vessel POG imported by the importer is principally designed to carry passengers and has been correctly assessed under CTH 8901. In the light of the decision in re Ashok Khetrapal and the absence of other binding precedent on the classification of ‘casino vessels’ as ‘pleasure boats’, we are not required to examine the other submissions based on other decisions. Appeal dismissed - decided against Revenue.
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