https://www.taxtmi.com/caselaws?id=213075 An imported transhipper vessel used for bulk cargo handling was treated as a cargo ship under Heading 8901 rather than as a vessel under Heading 8905, because its navigability was not merely subsidiary to a stationary function. The record showed repeated movement between the port area, anchorage and shore-linked facilities, and the evidence described the vessel as a cargo ship, general cargo ship and bulk cargo transhipper. Heading 8901 HSN notes cover cargo vessels of all kinds, including bulk carriers, while Heading 8905 is limited to vessels whose main function is performed in a stationary position. On that basis, Heading 8905 classification was rejected and exemption under Notification No. 21/2002-Cus. was held available. en-us Tue, 28 Jun 2011 00:00:00 +0530 Fri, 04 May 2012 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213075 An imported transhipper vessel used for bulk cargo handling was treated as a cargo ship under Heading 8901 rather than as a vessel under Heading 8905, because its navigability was not merely subsidiary to a stationary function. The record showed repeated movement between the port area, anchorage and shore-linked facilities, and the evidence described the vessel as a cargo ship, general cargo ship and bulk cargo transhipper. Heading 8901 HSN notes cover cargo vessels of all kinds, including bulk carriers, while Heading 8905 is limited to vessels whose main function is performed in a stationary position. On that basis, Heading 8905 classification was rejected and exemption under Notification No. 21/2002-Cus. was held available. Case-Laws Customs Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213075