https://www.taxtmi.com/caselaws?id=208028 A vessel conceived, advertised and operated as a floating casino and entertainment venue was held to fall under Heading 8903 as a vessel for pleasure or sports, rather than Heading 8901 as a cruise ship or similar vessel for transport of persons. The tariff scheme distinguishes transport-oriented vessels from pleasure-based craft, and where competing headings apply, the specific heading description and interpretive rules, including Rule 3(c) if needed, govern classification. The classification issue was decided in favour of Heading 8903, while the remaining questions were remanded to the original authority for fresh decision. en-us Fri, 02 Dec 2011 00:00:00 +0530 Tue, 31 Dec 2013 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208028 A vessel conceived, advertised and operated as a floating casino and entertainment venue was held to fall under Heading 8903 as a vessel for pleasure or sports, rather than Heading 8901 as a cruise ship or similar vessel for transport of persons. The tariff scheme distinguishes transport-oriented vessels from pleasure-based craft, and where competing headings apply, the specific heading description and interpretive rules, including Rule 3(c) if needed, govern classification. The classification issue was decided in favour of Heading 8903, while the remaining questions were remanded to the original authority for fresh decision. Case-Laws Central Excise Fri, 02 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208028