https://www.taxtmi.com/caselaws?id=102797 Sunken dredgers and scrap recovered from their breaking were held not classifiable under Heading 8908.00 because a wreck sunk during repairs had not become a vessel or floating structure fit for breaking up, and there was no material showing that the wreck or salvaged scrap had acquired the character of marketable excisable goods. In the case of a dredger sold as-is-where-is after use, the record also did not establish when it became liable to reclassification under Heading 8908.00. The classification claim failed, and the demand of duty, penalty and interest was not sustainable. en-us Fri, 12 Jul 2002 00:00:00 +0530 Thu, 16 Feb 2012 12:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102797 Sunken dredgers and scrap recovered from their breaking were held not classifiable under Heading 8908.00 because a wreck sunk during repairs had not become a vessel or floating structure fit for breaking up, and there was no material showing that the wreck or salvaged scrap had acquired the character of marketable excisable goods. In the case of a dredger sold as-is-where-is after use, the record also did not establish when it became liable to reclassification under Heading 8908.00. The classification claim failed, and the demand of duty, penalty and interest was not sustainable. Case-Laws Central Excise Fri, 12 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102797