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TMI Blog2022 (4) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 has taken into account the complete features of the boat as mentioned in the pamphlet, Manufacturer's Catalogue, Website on features of the boat imported, i.e. "Montery 180 FS", explanatory notes and various dictionary meanings of Excursion boat, and has rightly classified the goods as falling under CTH 89039990. The boats are found to be boats for pleasure or sport and not excursion boats as known in the common parlance, which are meant for transport of people. I have also come to the same conclusion after seeing all the relevant documents. The Tariff leaves no room for any doubt. Therefore I find no reasons to interfere with the order passed by the lower authority.' with which the claim of importer to be in conformity with the descript ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that 'other' within sub-heading 8903 99, intended for 'yachts and other vessels for pleasure or sports; rowing boats and canoes' corresponding to heading 8903 of First Schedule to the Customs Tariff Act, 1975 which, after excluding 'inflatables', 'canoes' 'sailboats' of all kinds and 'motorboats, other than outboard motorboats', is more appropriate. In doing so, 'this heading covers all vessels for the transport of persons or goods, other than vessels of heading 8903 ......', in Explanatory Notes of The Harmonised System of Nomenclature as relegating heading 8901 of First Schedule to Customs Tariff Act, 1975 to secondary acknowledgement vis-à-vis heading 8903 within chapter 89 of First Schedule to the Customs Tariff Act, 1975 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g descriptions therein at the 'sub-heading' and 'tariff item' levels within. Before we advert to the design of the grouping that concerns the present dispute, it is necessary for us to dwell on the 'onus' aspect of classification that has been mandated by the Hon'ble Supreme Court. 5. Assessment, the most basic objective of customs law, is the application of the prescribed rate of duty to the value of imported goods. Unlike valuation, based on a conceptual articulation attended by an exhaustive string of sequential options that may be leveraged to discard value declared by the importer before substitution by an appraised value without compromise to the integrity of statutory intent, most appropriate fitment for classification can be implem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Bombay [1997 (89) ELT 16 (SC)] holding that '3. It is not in dispute before us, as it cannot be, that the onus of establishing that the said rings fell within Item 22F lay upon the Revenue. The Revenue led no evidence. The onus was not discharged. Assuming therefore, that the Tribunal was right in rejecting the evidence that was produced on behalf of the appellants, the appeal should, nonetheless, have been allowed. xxxx 7. Learned Counsel for the Revenue submitted that the matter be remanded to the Tribunal so that the evidence on record may be reappreciated. As we have stated, no evidence was led on behalf of the Revenue. There is, therefore, no good reason to remand the matter.' stipulated the rules of engagement in advers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding outboard motor boats' within the secondary, and relevant, residual 'other' of the heading. This unusual grouping of overwhelmingly residual and the strictly limited enumeration that complements the description of the heading is in harmony with the Explanatory Note referred to only with the proposition that the specific enumerations at the tariff item level finds preferment over determination by elimination in the pyramidal scheme of heading 8901 of First Schedule to Customs Tariff Act, 1975. Conversely, the residual 'other' at the tariff item level of heading 8903 is intended for 'yachts' alone and none other. Any other interpretation of this grouping would render the Explanatory Note superfluous. 8. The impugned order being nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual 'other' in heading 8903 of First Schedule to Customs Tariff Act, 1975. 9. Furthermore, the contents - pictorial and verbal - of the promotional material appear to have had such undue influence as to gloss over its pertinence to 'Monterey 180 FSW' therein even as it purports to advert only to 'Monterey 180 FS' which may well be the 'sports' version of a glamourless transport vessel. The original authority appears to have indulged in conjecture which responsible discharge of authority to assess does not permit. We find it inexplicable that the lower authorities also adopted an adverse inference from the non-furnishing of invoices of the manufacturer to discard the invoice of the seller; the authority to require production of invoice of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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