https://www.taxtmi.com/caselaws?id=95563 Inflatable rubber rafts were classified under heading 8907.00 because the tariff entry specifically covered inflatable rafts, while heading 8906.00 applied to vessels and lifeboats other than rowing boats; the claim for classification as a vessel was rejected. A duty demand for clearances made before the first notice dated 28-5-92 was unsustainable because the reclassification proposal had not yet been put to the assessee, but the later demand remained maintainable to the extent covered by the valid notice. Relief was therefore confined to the earlier period demand. en-us Tue, 28 Dec 1999 00:00:00 +0530 Tue, 13 Dec 2011 14:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95563 Inflatable rubber rafts were classified under heading 8907.00 because the tariff entry specifically covered inflatable rafts, while heading 8906.00 applied to vessels and lifeboats other than rowing boats; the claim for classification as a vessel was rejected. A duty demand for clearances made before the first notice dated 28-5-92 was unsustainable because the reclassification proposal had not yet been put to the assessee, but the later demand remained maintainable to the extent covered by the valid notice. Relief was therefore confined to the earlier period demand. Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95563