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Issues: Whether the imported vessel was classifiable as a vessel for pleasure under Heading 89.03 of the Customs Tariff Act, 1975 and, if so, whether it was eligible for exemption under Notification No. 133/87-Cus. dated 19-3-1987.
Analysis: The vessel was originally registered as a pleasure yacht and its fittings and amenities, including air-conditioned accommodation, entertainment equipment, bar fridge and recreational gear, supported that character. The survey instruments relied upon by the importer were portable items and were not part of the basic design or essential character of the vessel. Classification under Chapter 89 was held to depend on the conception, design and essential character of the vessel rather than its later use by a particular importer. A vessel designed and built as a pleasure yacht does not cease to be so merely because it is used for survey purposes, and no structural change was shown to have altered its original character. As the vessel fell under Heading 89.03, it was outside the scope of the exemption notification applicable only to the specified headings other than Heading 89.03.
Conclusion: The imported vessel was correctly classifiable as a pleasure yacht under Heading 89.03 and was not entitled to exemption under Notification No. 133/87-Cus. The appeal failed.
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