Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (12) TMI 127 - CESTAT, MUMBAIClassification of pleasure vessel – designed & registered as pleasure vessel - Casino and entertainment activity - Held that:- Vessel in question on one hand is classifiable as a cruise ship under heading 8901 and on the other hand it is classifiable as a vessel for pleasure under heading 8903. In such a situation the Rules for interpretation of the classification come into play. Since the Rule 1,2, & 3 (a) or (b) are not applicable in the present situation, it is found that under Rule 3(c) when the goods cannot be classified by reference to Rule 3 (a) & (b) they shall be classified under heading which occurs last in the numerical order among those which equally merit consideration. Therefore, it is more appropriately classifiable under heading 8903 of the Central Excise Tariff. Matter is remanded back to original authority for deciding issue relating to valuation of vessel, limitation whether there was any suppression of facts and imposition of penalty. - Decided in favor of Revenue
|