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2019 (2) TMI 1800 - AT - CustomsClassification of imported goods - Speed Boat - classified under CTH 8906 00 90 or under CTH 8905 90 90 of Customs Tariff Act, 1975? - N/N. 21/2002-Cus., dated 1-3-2002 - HELD THAT:- Surveying activity in the sea requires movement of vessel from one place to another which can be done only if there is a navigation and which is primary in nature. The Boat Licence issued to appellant indicates that this speed boat is capable of carrying cargo and passengers in fair weather, which would mean that speed boat has navigation as a primary function. If a vessel needs to be classified under Chapter Heading 8905 90 90, the vessel should be of such a nature wherein navigability is subsidiary to the main function. Nothing is on record to show that the vessel imported in the case in hand had equipments in order to indicate that the primary function of the vessel was for surveying and taking soundings. It is on record that the vessel is capable of navigating on his own which is a primary function for surveying - the classification of chapter heading adopted by Revenue under 8905 90 90 is erroneous and cannot be sustained. Appeal allowed - decided in favor of appellant.
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