https://www.taxtmi.com/caselaws?id=254916 A self-elevating platform imported with a mounted crane and marine equipment, but without drilling or production machinery, falls under CTH 8905 90 90 rather than CTH 8905 20 00. Classification under Heading 8905 depends on the platform's actual fitted equipment, and CTH 8905 20 00 applies only where drilling or production capability is present. The HSN notes, survey certificate, and precedent on jack-up barges without such capability support this distinction. On those facts, the imported platform was treated as a floating crane and the Revenue's challenge failed. en-us Mon, 10 Mar 2014 00:00:00 +0530 Sat, 03 Jan 2015 08:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254916 A self-elevating platform imported with a mounted crane and marine equipment, but without drilling or production machinery, falls under CTH 8905 90 90 rather than CTH 8905 20 00. Classification under Heading 8905 depends on the platform's actual fitted equipment, and CTH 8905 20 00 applies only where drilling or production capability is present. The HSN notes, survey certificate, and precedent on jack-up barges without such capability support this distinction. On those facts, the imported platform was treated as a floating crane and the Revenue's challenge failed. Case-Laws Customs Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254916