https://www.taxtmi.com/caselaws?id=389751 Classification of a vessel under Chapter 89 turns on its condition, basic design and essential character at the time of clearance, not on later deployment. The vessel was found to be a buoyant, movable conveyance capable of carrying persons, and the record did not show that it had acquired the essential features of a vessel for pleasure or sports at the relevant time. Heading 8903 could not be stretched to cover every vessel later used for gambling activities, so the vessel remained classifiable under Heading 8901 and the revenue challenge failed. en-us Fri, 01 Nov 2019 00:00:00 +0530 Tue, 17 Dec 2019 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389751 Classification of a vessel under Chapter 89 turns on its condition, basic design and essential character at the time of clearance, not on later deployment. The vessel was found to be a buoyant, movable conveyance capable of carrying persons, and the record did not show that it had acquired the essential features of a vessel for pleasure or sports at the relevant time. Heading 8903 could not be stretched to cover every vessel later used for gambling activities, so the vessel remained classifiable under Heading 8901 and the revenue challenge failed. Case-Laws Central Excise Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389751