https://www.taxtmi.com/caselaws?id=349829 Boats manufactured and supplied to the Maharashtra Police for patrolling and coastal security, and fitted to carry arms and ammunition, were not classifiable as pleasure or sports vessels under CTH 8903; on those facts, they were correctly treated as warships under CTH 8906. Procedural lapses in not filing an ex-bond bill of entry and not informing excise authorities did not justify penalty, because the manufacture was for warships and Notification No. 36/2001-CE exempted such manufacture from central excise registration. The Revenue's classification objection failed and no penal consequence followed. en-us Thu, 14 Sep 2017 00:00:00 +0530 Thu, 26 Apr 2018 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349829 Boats manufactured and supplied to the Maharashtra Police for patrolling and coastal security, and fitted to carry arms and ammunition, were not classifiable as pleasure or sports vessels under CTH 8903; on those facts, they were correctly treated as warships under CTH 8906. Procedural lapses in not filing an ex-bond bill of entry and not informing excise authorities did not justify penalty, because the manufacture was for warships and Notification No. 36/2001-CE exempted such manufacture from central excise registration. The Revenue's classification objection failed and no penal consequence followed. Case-Laws Customs Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349829