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2017 (5) TMI 1327 - AT - CustomsClassification of imported goods - Dumb Floating Cranes Barge Gudami imported from Muscut - The appellant seeks classification of these vessels under 8901.1040 as barges or 8901 90 00 as other vessels for transportation of goods or persons - It is the view taken by Revenue that 8901 10 covers various vessels which on the basis of description, can be inferred as those for transport of persons - whether the goods classified under CTH 8901 10 40 or classified under CTH 8905 90 90? - Benefit of N/N. 21/2002-Cus. dated 1.3.2002 - Held that: - Even though the imported vessels are described as barges, these vessels do not have the engines necessary for self-propulsion and are required to be pulled by means of a tug. Consequently, it does not have the prime requirement of having ability for classifiable under Heading 8901 - Only with the capacity to navigate, the barges can be described as vessels for the transport of persons or goods. Consequently, the classification goes out of the purview of Heading 8901. Heading 8905 covers vessels of various types whose navigability is subsidiary to their main function. Such vessels need not have the capability of navigation on their own. The imported vessels have cranes on board and can move cargo from ship to shore and vice versa. The purpose of such vessel is to load/unload cargo from ship/shore on to the barge and to move such cargo between ship and shore. Such vessels, in our opinion, will be rightly classifiable under Heading 8905. Appeal rejected - decided against appellant.
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