https://www.taxtmi.com/caselaws?id=423786 Imported used motor boats described as excursion boats were treated as cruise or excursion vessels under CTH 8901 because their actual use was tourism and commercial excursion, not private sport or pleasure. The Merchant Shipping concept of a pleasure vessel was considered inapplicable on the facts, since that category contemplates private use by an individual, body corporate, or club. The boats could not be reclassified as yachts under CTH 8903 merely because of registration or foreign-origin treatment. The classification turned on the principal function of the vessels, which was transport of persons for tourism purposes. en-us Mon, 13 Jun 2022 00:00:00 +0530 Wed, 15 Jun 2022 09:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423786 Imported used motor boats described as excursion boats were treated as cruise or excursion vessels under CTH 8901 because their actual use was tourism and commercial excursion, not private sport or pleasure. The Merchant Shipping concept of a pleasure vessel was considered inapplicable on the facts, since that category contemplates private use by an individual, body corporate, or club. The boats could not be reclassified as yachts under CTH 8903 merely because of registration or foreign-origin treatment. The classification turned on the principal function of the vessels, which was transport of persons for tourism purposes. Case-Laws Customs Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423786