https://www.taxtmi.com/caselaws?id=89021 Classification of an imported vessel under Chapter 89 depended on its conception, design and essential character, not on its later use by the importer. Because the vessel was originally registered as a pleasure yacht and its fittings, amenities and recreational features supported that character, it was held to fall under Heading 89.03. Portable survey instruments did not alter its basic design or essential nature, and no structural change was shown. Since the exemption notification applied only to specified headings other than Heading 89.03, the vessel was outside its scope and no exemption was available. en-us Tue, 21 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89021 Classification of an imported vessel under Chapter 89 depended on its conception, design and essential character, not on its later use by the importer. Because the vessel was originally registered as a pleasure yacht and its fittings, amenities and recreational features supported that character, it was held to fall under Heading 89.03. Portable survey instruments did not alter its basic design or essential nature, and no structural change was shown. Since the exemption notification applied only to specified headings other than Heading 89.03, the vessel was outside its scope and no exemption was available. Case-Laws Customs Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89021