Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Classification of vessels - The navigation indeed, is the ...

Customs

January 25, 2019

Classification of vessels - The navigation indeed, is the primary function of the vessels and dynamic positioning system helps to perform this function efficiently. Similarly, loading or unloading goods or embarking or disembarking personnel are incidental to the transportation. - the vessels in question are rightly classifiable under Customs Tariff Heading 8901 9000

View Source

 


 

You may also like:

  1. Classification of imported goods - Navigation System - Multifunctional Devices or not -The Tribunal upheld the Order-in-Appeal No.84/2018, confirming the classification...

  2. Taxability of receipts on hire of vessel on a time charter basis - Royalty receipts u/s 9(1)(vi) - Addition on the ground that Charter has option of making structural...

  3. The term “vessel” includes any ship, boat, sailing vessel or other description of vessel used in navigation. Motor tanker would be covered in the definition of vessel -...

  4. Classification of vessel - though the vessel has been modified to function as a casino, the appellant has not been able to secure any licence from the Govt. of Goa for...

  5. Classification of goods - Silo - It is silo system which is capable of performing the assigned function is being manufactured and cleared by the appellant along with the...

  6. Misdeclaration of goods - In the absence of any concrete evidence produced by the Revenue at the time of importation of car that there was navigation system installed -...

  7. Classification of imported goods - Electronic Control Unit (ECU) - The CESTAT concluded that ECUs do not qualify as "Electronic automatic regulators" under Chapter 90...

  8. Classification of goods proposed to be imported - Optoma Creative Touch 5-series Interactive Flat Panel (IFP) - While the applicant argues for classification as an ADP...

  9. Market Research may help in Management for that reason the activity of Market Research cannot be classified as Management function when both services are separately taxable - AT

  10. Import Policy regime of Radio Navigation Equipment under ITC (HS) 4 digit code 8526 modified - Notification

 

Quick Updates:Latest Updates