https://www.taxtmi.com/caselaws?id=330047 A self-propelled, ocean-going vessel used for offshore pipe-laying while moving from point to point was held not to fall under CTH 8905, because that heading covers vessels whose navigability is merely subsidiary to a stationary main function. The vessel was therefore treated as classifiable under CTH 8901 or 8906, outside the Adjudicating Authority's view. On exemption, goods required for petroleum operations were held eligible under Sl. No. 214 of Notification No. 21/2002-Cus where the Essentiality Certificate, ONGC's affidavit, and the undertaking to bear duty or penalty satisfied the stated conditions; the exemption could not be denied by narrowly reading the underlying contract. en-us Mon, 13 Jun 2016 00:00:00 +0530 Sat, 11 Feb 2017 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330047 A self-propelled, ocean-going vessel used for offshore pipe-laying while moving from point to point was held not to fall under CTH 8905, because that heading covers vessels whose navigability is merely subsidiary to a stationary main function. The vessel was therefore treated as classifiable under CTH 8901 or 8906, outside the Adjudicating Authority's view. On exemption, goods required for petroleum operations were held eligible under Sl. No. 214 of Notification No. 21/2002-Cus where the Essentiality Certificate, ONGC's affidavit, and the undertaking to bear duty or penalty satisfied the stated conditions; the exemption could not be denied by narrowly reading the underlying contract. Case-Laws Customs Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330047