Ch. 89
- Document type
- Other
- Dated
- Category
- Customs Tariff Act, 1975
1. "Ocean going vessel"ExemptionNotfn. No. 262/58-Cus.The vessel m.v. Maratha Deep was imported under a valid licence as an ocean-going vessel, classified under CTA SH. 8901.90, which classification has not been disputed by the Deptt. Exemption admissible. 1996 (62) ECR 659 (T).
2. Cabin Cruiser-cum-Survey BoatPleasure YachtExemptionThe imported vessel was structured and designed for use as a pleasure yacht and was registered as a vessel for pleasure, not usable for carrying passengers or cargo for commercial purposes. The items for survey were not part of the basic design of the vessel and their inclusion did not change the basic character of the vessel. Therefore, the imported vessel was correctly held by CC to be classifiable under CTA: SH. 8903.99 and not eligible for the benefit of exemption under Notfn. 133/87-Cus. 1998 (77) ECR 252 (T).
2. Cabin Cruiser-cum-Survey BoatPleasure YachtExemptionThe imported vessel was structured and designed for use as a pleasure yacht and was registered as a vessel for pleasure, not usable for carrying passengers or cargo for commercial purposes. The items for survey were not part of the basic design of the vessel and their inclusion did not change the basic character of the vessel. Therefore, the imported vessel was correctly held by CC to be classifiable under CTA: SH. 8903.99 and not eligible for the benefit of exemption under Notfn. 133/87-Cus. 1998 (77) ECR 252 (T).