https://www.taxtmi.com/caselaws?id=464475 Classification of a crane-mounted transhipment vessel under Chapter 89 turns on its essential character, determined by structural design, fitted equipment, and the main function intended to be performed. Flat-bottomed, towed vessels used for stationary bulk-cargo transhipment, and not principally designed for transport of persons or goods, are not covered by heading 8901 merely because they are barges. The vessels were therefore classified under heading 8905, because their navigability was subsidiary to their cargo-handling function, and the assessee's classification claim failed. en-us Mon, 15 Jul 2024 00:00:00 +0530 Fri, 31 Oct 2025 19:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464475 Classification of a crane-mounted transhipment vessel under Chapter 89 turns on its essential character, determined by structural design, fitted equipment, and the main function intended to be performed. Flat-bottomed, towed vessels used for stationary bulk-cargo transhipment, and not principally designed for transport of persons or goods, are not covered by heading 8901 merely because they are barges. The vessels were therefore classified under heading 8905, because their navigability was subsidiary to their cargo-handling function, and the assessee's classification claim failed. Case-Laws Customs Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464475