https://www.taxtmi.com/caselaws?id=120754 The classification of a second-hand accommodation barge turned on its primary function rather than its ability to float or be towed. Because the vessel had no self-propulsion, was used mainly to accommodate personnel working on offshore platforms, and its water movement was only incidental to that stationary role, it fell under Heading 89.05 as a vessel whose navigability is subsidiary to its main function. The claim for classification under Heading 89.01 and the linked exemption under Notification No. 21/02-Cus therefore failed. A past classification of another vessel did not bind the revenue, since there is no estoppel in fiscal matters. en-us Tue, 02 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 11:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120754 The classification of a second-hand accommodation barge turned on its primary function rather than its ability to float or be towed. Because the vessel had no self-propulsion, was used mainly to accommodate personnel working on offshore platforms, and its water movement was only incidental to that stationary role, it fell under Heading 89.05 as a vessel whose navigability is subsidiary to its main function. The claim for classification under Heading 89.01 and the linked exemption under Notification No. 21/02-Cus therefore failed. A past classification of another vessel did not bind the revenue, since there is no estoppel in fiscal matters. Case-Laws Customs Tue, 02 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120754