https://www.taxtmi.com/caselaws?id=343589 For tariff classification of vessels, essential function and navigational character prevail over nomenclature. Dumb barges without self-propulsion, fitted with cranes and designed to be towed, were treated as vessels whose navigability was subsidiary to their main function of crane-based cargo handling, not as transport barges under Heading 8901. The imported vessels were therefore classifiable under Heading 8905 as floating cranes, and the classification adopted by the Revenue was sustained. en-us Wed, 24 May 2017 00:00:00 +0530 Mon, 05 Feb 2018 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343589 For tariff classification of vessels, essential function and navigational character prevail over nomenclature. Dumb barges without self-propulsion, fitted with cranes and designed to be towed, were treated as vessels whose navigability was subsidiary to their main function of crane-based cargo handling, not as transport barges under Heading 8901. The imported vessels were therefore classifiable under Heading 8905 as floating cranes, and the classification adopted by the Revenue was sustained. Case-Laws Customs Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343589