TMI Blog2022 (6) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... of registration to the boats imported by the appellants. The Department of Tourism, Government of Andhra Pradesh, Visakhapatnam have certified that the boats are imported by the appellants for the purpose of creating excursions and itineraries in Vizag to facilitate development of promotion of tourism in adventure. This being the case, it is not open for the department to consider the boats to be pleasure yachts to be used by a person or group of persons. The excursion boats are classifiable under 8901. Therefore, the classification arrived at by the Revenue cannot be sustained. The impugned order argues that boats or vessel are not registered with MMD. It is seen that in response to an application made by the appellants MMD inform t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisional assessment was ordered to be finalized; differential duty of Rs.1,71,39,839/-, was confirmed, vide OIO dated 23.03.2019. The order passed by the original authority was upheld by the impugned order dated 13.12.2019. Hence, this appeal. 2. Smt. Madhumitaa Bagchi, Learned Counsel appearing for the appellants submits that the appellants are MSME and have been put to great financial difficulty due to the excessive action taken by the department. She submits that the impugned order did not consider the submissions by the appellants and the orders passed by the very same Commissioner in respect of some other importer in an identical case; the department erred in classifying the boat as pressure yacht. She submits that the boat was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of a members club formed for the purpose of sport or pleasure which, at the time it is being used, is used only for the sport or pleasure of members of that club or their immediately family, and for the use of which any charges levied are paid into club funds and applied for the general use of the club; and (c) In the case of any vessel referred to in paragraphs (a) or (b) above on other payments are made by or on behalf of users of the vessel, other than by the owner. (d) In this definition, immediately family means (e) In relation to an individual, the spouse or civil partner of the individual, and relative means brother, sister, ancestor or lineal descendant; 5. From the above, it can be seen that the boat t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r vessels for the transport of goods and other vessels for the transport of both persons and goods. This heading covers all vessels for the transport of persons or goods, other than vessels of heading 89.03 and lifeboats (other than rowing boats), troop-ships and hospital ships (heading 89.06); they may be for sea navigation or inland navigation (e.g., on lakes, canals, rivers, estuaries); The heading includes : (1) Cruise ships and excursion boats. (2) Ferry-boats of all kinds, including train-ferries, car-ferries and small river-ferries. (3) Tankers (petrol, methane, wine, etc.) (4) Refrigerated vessels for the transport of meat, fruit, etc. (5) Cargo vessels of all kinds (other than tankers and refriger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iance is placed upon the case of Chimanlal Desai Vs Union of India AIR 1956 Cal. 542 wherein it has been held that an assessee entitled to have the assessment made under the proper legal provision and that the assessing authority whether administrative or quasi-judicial cannot by an arbitrary decision transform the goods belonging to one category to another and confiscate the same . 8. Moreover, we find that the impugned order argues that boats or vessel are not registered with MMD. It is seen that in response to an application made by the appellants MMD inform that in terms of Merchant Shipping Act, 1958, the boats cannot be registered as they are more than 20-25 years old and are of less than 20 tonnage and as the area of operation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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