https://www.taxtmi.com/caselaws?id=90361 For an old ship imported for breaking under Heading 89.08, assessable light displacement tonnage need not be mechanically taken from the Stability Book where reliable contemporaneous verification is absent. A survey report based on unverified assumptions was rejected, and a later tariff note defining LDT could not govern the earlier import. In these circumstances, the recorded LDT was not conclusive and scrap weight alone could not be adopted. The ship's weight was instead fixed on a reasonable basis, with customs duty recomputed accordingly. en-us Tue, 04 Mar 1997 00:00:00 +0530 Wed, 05 Oct 2011 18:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90361 For an old ship imported for breaking under Heading 89.08, assessable light displacement tonnage need not be mechanically taken from the Stability Book where reliable contemporaneous verification is absent. A survey report based on unverified assumptions was rejected, and a later tariff note defining LDT could not govern the earlier import. In these circumstances, the recorded LDT was not conclusive and scrap weight alone could not be adopted. The ship's weight was instead fixed on a reasonable basis, with customs duty recomputed accordingly. Case-Laws Customs Tue, 04 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90361