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Central Excise - Ships boats and floating structures

Central Excise - SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT (CHAPTER 86 to CHAPTER 89) NOTES: 1. This Section does not cover articles of heading 9503 or 9508 or bobsleighs, toboggans and the like of heading 9506. 2. The expressions parts and parts and accessories do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (a) joints, washers or the like of any material (classified according to their c .....

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cles of heading 8483; (f) electrical machinery or equipment (Chapter 85); (g) articles of Chapter 90; (h) articles of Chapter 91; (i) arms (Chapter 93); (a) lamps or lighting fittings of heading 9405; or (b) brushes of a kind used as parts of vehicles (heading 9603). 3. References in Chapters 86 to 88 to parts or accessories do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a d .....

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d as road vehicles are classified under the appropriate heading of Chapter 88. 5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows: (a) in Chapter 86 if designed to travel on a guide-track (hovertrains); (b) in Chapter 87 if designed to travel over land or over both land and water; (c) in Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel ove .....

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lways. 6. In respect of goods covered by this Section, conversion of an article which is in- complete or unfinished but having the essential character of the complete or finished article (including 'blank', that is an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into a finished article or a part), into complete or finishe .....

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on boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds: - 8901 10 10 - 89011010 - Ships - u - 8901 10 20 - 89011020 - Launches - u - 8901 10 30 - 89011030 - Boats - u - 8901 10 40 - 89011040 - Barges - u - 8901 10 90 - 89011090 - Other - u - 8901 20 00 - 89012000 - Tankers - u - 8901 30 00 - 89013000 - Refrigerated vessels, other than those of Sub-heading 8901 20 - u - 8901 90 00 - 89019000 - Other vessels for transport of the goods and other ves .....

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