https://www.taxtmi.com/caselaws?id=370511 Imported deck barge fitted with cranes was treated as a pontoon whose navigability was subsidiary to its main lifting function, not as a barge classifiable under Heading 8901. Technical material showed that it was towable, had limited carrying capacity, and was designed with cranes and a diesel generator as integral features. The explanatory notes to Heading 8905 expressly cover pontoons fitted with cranes or designed as bases for such machines, so the vessel fell within Heading 8905.9090. Because the exemption was linked to classification under Heading 8901, the exemption claim failed. en-us Mon, 12 Nov 2018 00:00:00 +0530 Sat, 06 Apr 2019 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370511 Imported deck barge fitted with cranes was treated as a pontoon whose navigability was subsidiary to its main lifting function, not as a barge classifiable under Heading 8901. Technical material showed that it was towable, had limited carrying capacity, and was designed with cranes and a diesel generator as integral features. The explanatory notes to Heading 8905 expressly cover pontoons fitted with cranes or designed as bases for such machines, so the vessel fell within Heading 8905.9090. Because the exemption was linked to classification under Heading 8901, the exemption claim failed. Case-Laws Customs Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370511