https://www.taxtmi.com/caselaws?id=84212 Entitlement to exemption under Notification No. 262-Cus/58-Cus. was treated as turning on the dredger's true character as an ocean-going vessel, not on its tariff classification under Heading 8905.10. The vessel's capability and use for navigation, including self-propelled movement and suitability for ocean travel, were accepted as relevant attributes for applying the notification. The earlier connected decision on the same goods and notification was followed, and tariff classification was held not to control the exemption question. The dredger was therefore regarded as an ocean-going vessel and the exemption was allowed in favour of the assessee. en-us Wed, 24 Sep 1986 00:00:00 +0530 Wed, 20 Jul 2011 14:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84212 Entitlement to exemption under Notification No. 262-Cus/58-Cus. was treated as turning on the dredger's true character as an ocean-going vessel, not on its tariff classification under Heading 8905.10. The vessel's capability and use for navigation, including self-propelled movement and suitability for ocean travel, were accepted as relevant attributes for applying the notification. The earlier connected decision on the same goods and notification was followed, and tariff classification was held not to control the exemption question. The dredger was therefore regarded as an ocean-going vessel and the exemption was allowed in favour of the assessee. Case-Laws Customs Wed, 24 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84212