Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Classification of imported goods - used motor boats describing ...

Customs

June 15, 2022

Classification of imported goods - used motor boats describing the same as Excursion Boats - boat can be classified as yacht or not - boats or vessel are not registered with MMD, since they are more than 20-25 years old and are of less than 20 tonnage - there is no report given by MMD that the impugned boats are yachts. - The impugned order, has erred in concluding that the imported boats are yachts classifiable under CTH 8903, cannot be sustained - AT

View Source

 


 

You may also like:

  1. Classification of imported goods - two vessels declared as ‘Excursion Boat Monterey 180 FSW/Volvo Penta 3.0 GL; 135 HP’ - The declared classification prevails by default...

  2. Classification of Excursion Boat - the impugned boat is not principally designed and manufactured for the purpose of transport of persons and goods, it cannot be...

  3. Classification of imported goods - imported goods used as components in manufacture of motor vehicle - to be classified under the heading of 8708 as parts of the motor...

  4. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

  5. Classification of goods - rate of GST on the supply of goods by the applicant - marine diesel engine, and parts thereof, supplied for use and application in ships,...

  6. Eligibility for exemption - it is undisputed that they intercepted boats used by the Coast Guard Ministry of Defence Government of India is only for security of the...

  7. Classification of imported goods - screw / drag conveyors and bucket elevators - The impugned goods imported for specific use in the milling factory merits...

  8. Classification of imported goods - Turbochargers which are suitable for use only in Off-highway equipment i.e., for generators, earth moving equipment etc. - The AAR...

  9. Undisclosed income - since the advances made to boat owners was subject to tax out of which fish was supplied and Same was sold and the sale proceeds was shown as...

  10. Redetermination of the assessable value of the goods imported - accepting the lowest of the contemporaneous import value of identically described goods - it is seen that...

  11. Classification of imported goods - Thiourea - the appellants are also traders and the imported goods have been used for non-insecticidal purpose - appellants do not...

  12. Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

  13. Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw...

  14. Classification of imported goods - Parts of E-Rikshaws - General interpretative rules of classification under customs cannot be read into any other statute including the...

  15. Classification of the imported goods - Insoluble Sulphur - presence of 20% oil as found during testing of the sample of the imported goods - classification of the goods...

 

Quick Updates:Latest Updates