https://www.taxtmi.com/caselaws?id=286397 Tariff classification of a vessel depends on whether navigation is merely subsidiary to another principal function. A self-propelled speed boat that could carry passengers and cargo in fair weather and move independently for surveying purposes was held not to fall under the heading reserved for vessels whose main function is other than navigation. In the absence of evidence that special equipment made surveying or sounding its principal function, navigation remained integral to the vessel's operation. The Revenue's classification was therefore incorrect and unsustainable, and the assessee was entitled to classification under Chapter Heading 8906 00 90. en-us Wed, 06 Feb 2019 00:00:00 +0530 Mon, 24 Feb 2020 18:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286397 Tariff classification of a vessel depends on whether navigation is merely subsidiary to another principal function. A self-propelled speed boat that could carry passengers and cargo in fair weather and move independently for surveying purposes was held not to fall under the heading reserved for vessels whose main function is other than navigation. In the absence of evidence that special equipment made surveying or sounding its principal function, navigation remained integral to the vessel's operation. The Revenue's classification was therefore incorrect and unsustainable, and the assessee was entitled to classification under Chapter Heading 8906 00 90. Case-Laws Customs Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286397