Import of second hand vessel - Exemption from duty - supply ...
Second-Hand Supply Vessels Classified Under CTH 8901 for Duty Exemption: Primarily Designed for Cargo and Passenger Transport.
October 12, 2013
Case Laws Customs AT
Import of second hand vessel - Exemption from duty - supply vessel or multipurpose support vessel - classification under heading 8905 or 8901 - Nevertheless, these vessels remain supply vessels designed for transport of cargo and persons and therefore, they are rightly classifiable under CTH 8901 - AT
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