https://www.taxtmi.com/caselaws?id=96190 A pontoon fitted with equipment for driving piles into the seabed was treated as a floating pile driver, not a floating or submersible drilling or production platform. A small drilling machine and grinding machine on board were regarded as workshop equipment for repairs and not as machinery capable of seabed drilling or oil and gas exploration. The Explanatory Notes to Heading 89.05 did not justify classifying every vessel with some onboard equipment as a drilling platform. The craft was therefore excluded from Heading 8905.20 and fell within Heading 8905.90 as other vessels. en-us Wed, 16 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 18:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96190 A pontoon fitted with equipment for driving piles into the seabed was treated as a floating pile driver, not a floating or submersible drilling or production platform. A small drilling machine and grinding machine on board were regarded as workshop equipment for repairs and not as machinery capable of seabed drilling or oil and gas exploration. The Explanatory Notes to Heading 89.05 did not justify classifying every vessel with some onboard equipment as a drilling platform. The craft was therefore excluded from Heading 8905.20 and fell within Heading 8905.90 as other vessels. Case-Laws Customs Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96190