Home Case Index All Cases Customs Customs + AT Customs - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1139 - AT - CustomsClassification of Excursion Boat - Bayliner 325 SB - case of Revenue is that the boat was not one designed for ferrying/transporting passengers on scheduled trips but was the one designed for leisure or pleasure boating and the importers did not dispute the same - whether the Boat is classifiable under CTH 89011030 or under CTH 89039990? Held that:- Whatever be the actual use of the said boat, it is required to classify as per the making of the vessel - it is seen that the impugned boat is not principally designed and manufactured for the purpose of transport of persons and goods, it cannot be classify under Heading 8901 - decided in favor of Revenue. The classification of the impugned boat under heading 8903 of CTH have been decided, the refund claim does not sustain on merits. The classification of the impugned boat under CTH 8903 upheld - appeal allowed - decided in favor of Revenue.
|