https://www.taxtmi.com/caselaws?id=335729 Classification of imported boats turned on their description and essential character as imported, not on intended ferry or excursion use or local permissions. The craft were described by the manufacturer as recreational craft and powerboats, and registration records treated them as motor boats. Heading 8901 applies to vessels for transport of persons or goods, while heading 8903 specifically covers yachts, pleasure craft and other vessels for sports, including motorboats other than outboard motorboats. Because the HSN Notes exclude heading 8903 goods from heading 8901, and the cited authorities and circular concerned different facts, the boats were correctly classified under heading 8903. en-us Fri, 04 Nov 2016 00:00:00 +0530 Thu, 01 Feb 2018 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335729 Classification of imported boats turned on their description and essential character as imported, not on intended ferry or excursion use or local permissions. The craft were described by the manufacturer as recreational craft and powerboats, and registration records treated them as motor boats. Heading 8901 applies to vessels for transport of persons or goods, while heading 8903 specifically covers yachts, pleasure craft and other vessels for sports, including motorboats other than outboard motorboats. Because the HSN Notes exclude heading 8903 goods from heading 8901, and the cited authorities and circular concerned different facts, the boats were correctly classified under heading 8903. Case-Laws Customs Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335729