TMI Blog2018 (11) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... es on the vessel. Thus, it is a Pontoon with some carrying capacity and also with two cranes and is not navigable on its own but can be towed. The pontoons which by definition are not navigable on their own but need to be towed fitted with lifting and handling machines such as present one are classifiable under chapter heading 8905.9090 - there is no infirmity in the impugned order classifying pontoons in question under 8905.9090 - appeal dismissed - decided against appellant. - Appeal No. C/466/2009 - A/31424/2018 - Dated:- 12-11-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Smt R.K. Tomar, Advocate for the Appellant. Shri Moin Anwar, Asst. Commissioner/AR for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht-Vessels, free floats, Dredgers, Floating Cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks, floating or sub-miscible drilling or production platforms ..... ..... 8905.90.90.... Others. 2. While 8901 deals with cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons and goods, 8905 deals with light vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks, floating or submersible drilling or production platforms. In this case, the appellant imported vessel which has been registered as SU PONTOON by the Indian Register of Shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods under sub-heading No.89011040 of CTA, 1975 claiming nil rate of duty stating that the imported item was a dumb barge. The Department after calling for the technical literature and after taking into consideration of the fact that the declared item is fitted with 2 Nos. of Mitsubishi jib cranes of SWL 30 tons with 30 meters outreach installed on pedestals with height 9 meters from deck, 4 nos. of Demag make electro hydraulic grabs of variable capacity, 35 ballast tanks, 10 ton anchor, 2 deck cargo holds for storage of about 4200 tons and 3200 tons of iron ore respectively, DG generator of 906 KVA capacity powered by caterpillar engine with electrical control panel has classified the imported item under sub-heading No.89059090 of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he vessel was built to the specifications of AMERICAN BUREAU OF SHIPPING and has been assigned to be a type B vessel with reduced free board. The load line marks have been assigned and have been embossed on all the six sides. The vessel is classed for unmanned tow. The vessel has also been entered into the Indian Register of Shipping after docking and extensive repairs to the hull. The vessel has a light ship weight of 1897.86 MT and is capable of loading 11090 MT of cargo on deck. The under deck spaces have been divided into ten compartments. None of the spaces could be inspected internally. HULL: As far as it could be seen the hull was observed to be in sound condition with paint intact. While the plate was found to have moder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... main function in a stationary position. They include light vessels, drill-ships, fire-floats, dredgers of all kinds, salvage ships for the recovery of sunken vessels, permanently moored air-sea rescue floats, bathyscaphes, pontoons fitted with lifting or handling machines (e.g., derricks, cranes, grain elevators) and pontoons clearly designed to serve as a base for these machines. 8. Thus we find that pontoons which by definition are not navigable on their own but need to be towed fitted with lifting and handling machines such as present one are classifiable under chapter heading 8905.9090. In this particular factual matrix, we do not find any infirmity in the impugned order classifying pontoons in question under 8905.9090. Conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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