https://www.taxtmi.com/caselaws?id=112104 The Tribunal classified the product 'Pontoon with Spuds' under Heading 89.05, setting aside the lower authority's orders and allowing the appeal in favor of the appellant. The decision emphasized considering the final assembled product for classification, highlighting the marketability of goods to attract duty. Referring to legal precedents and directions, the judgment concluded that the 'Pontoon with Spuds' should be classified under Heading 89.05 rather than as floating structures under Heading 89.07.00, based on the nature of the marketable product and the appellant's role as a manufacturer of the final product. en-us Fri, 21 May 2004 00:00:00 +0530 Thu, 26 Apr 2012 16:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112104 The Tribunal classified the product 'Pontoon with Spuds' under Heading 89.05, setting aside the lower authority's orders and allowing the appeal in favor of the appellant. The decision emphasized considering the final assembled product for classification, highlighting the marketability of goods to attract duty. Referring to legal precedents and directions, the judgment concluded that the 'Pontoon with Spuds' should be classified under Heading 89.05 rather than as floating structures under Heading 89.07.00, based on the nature of the marketable product and the appellant's role as a manufacturer of the final product. Case-Laws Central Excise Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112104