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Drishti Adventures Pvt. Ltd. Versus Commissioner of Customs (I) , Mumbai

2016 (12) TMI 374 - CESTAT MUMBAI

Classification of imported boats - classified under heading 89011030 as excursion boats or under heading 89039200 as sports boat? - Held that: - the declaration of conformity filed by the manufacturer of the boats before the authorities in United States indicates that the boats which are imported by the appellant, are recreational craft. This particular declaration is annexed at page 24 of the appeal memoranda. The said declaration of conformity also states that the craft is powerboat. In additi .....

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reproduction of the photographs, we find that the boats which are imported by the appellant would merit classification only under heading 8903 as motor boats, other than outboard motor boats which is a specific entry indicated in the Customs Tariff Act. - The HSN Explanatory Notes to chapter 8901 specifically excludes the vessels of heading 8903. It would mean that heading 8901 would exclude vessels which are specifically listed in the said heading of 8903. In 8903, motor boat is mentioned a .....

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eal is directed against order-in-appeal No. 376/2005 NCH/JC/UB/05 dated 12.9.2005. 2. The relevant facts of the case are that the appellant filed bill of entry No.542252 dated 15.2.2005 for clearance of imported boats declared as excursion boats . Appellant was claiming classification of the goods under heading 89011030 read with the benefit of Notification 21/2002-Cus. (serial No.352). As per page 42 of the catalogue, the goods were described as There is no better value than the Regal 1800. As .....

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t for transport of persons or goods are classifiable under heading 8901, whereas vessels and boats designed principally for pleasure or sports are classifiable under heading 8903. As per the adjudicating authority, the imported boats are commercially and functionally known as sports boats only. He has also relied on Tribunal s decision in the case of Good Year India Ltd. vs. CCE 2003 (157) ELT 560, Urmila & Co. Pvt. Ltd. vs. CC 1998 (104) ELT 97 and the Hon ble Supreme Court s decision in th .....

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such an order of the adjudicating authority, an appeal was filed before the first appellate authority. The first appellate authority also agreed with the findings recorded by the adjudicating authority and rejected the appeal. 3. Learned counsel for the appellant would take us through the entire documents and the appeal memoranda. It is his submission that the appellant had sought permission from the Captain of Ports, Government of Goa, Panaji, for providing to ferry and excursion, for tourists .....

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ll kinds. It is his submission that the said boats which are imported by the appellant, would be covered under heading 8901 as it is not disputed that the said boats are used for ferrying of passengers and for excursion purposes. While submitting that the chapter heading 8901 covers boats imported, he states that Revenue has sought classification of the boards under chapter heading 8903 which is incorrect as in the said heading, only the vessels which are used for pleasure or sports are included .....

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n of the Tribunal in the case of Ashok Khetrapal vs. CC, Jamnagar 2014 (304) ELT 408, for the proposition that what would get exempt under heading 8903, wherein the Tribunal has held definition of pleasure vessel should be meant for personal consumption, use of the person or owner of the vessel. He would also submit that the Board s circular No. 1/2005-Cus. dated 11.1.2005 which discusses about the classification of pontoon and accommodation barge, would submit that this accommodation barge in p .....

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the appellant, is under heading 8903, as the catalogue of the manufacturer indicates that these boats are motor boats. To support his submission, learned departmental representative draws our attention to the findings recorded by the adjudicating authority in order-in-original at internal pages 5 and 6 and submits that these boats which are imported by the appellant, are specially manufactured only for pleasure and sports and they are neither intended nor equipped for any other purpose than spo .....

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ELT 3 (SC). He would also submit that similar view has been expressed by the Bench in the case of CCE, Goa vs. Waterways Shipyard Pvt. Ltd. 2013 (297) ELT 77, as to classification of vessel which is used as a floating casino. 5. We have considered the submissions made at length by both sides and perused the records. 6. In the case in hand, the dispute is whether the boats imported by the appellant would be covered under chapter heading 8901 or 8903 of the Customs Tariff Act. 7. We have consider .....

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ormity filed by the manufacturer of the boats before the authorities in United States indicates that the boats which are imported by the appellant, are recreational craft. This particular declaration is annexed at page 24 of the appeal memoranda. The said declaration of conformity also states that the craft is powerboat. In addition to that, we find that the certificate of registration as issued by the Port officer, Government of Goa, specifically registered these boats as motor boats mars, merc .....

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