https://www.taxtmi.com/caselaws?id=783662 AAR determined the tariff classification of a specialized cable-laying vessel and its eligibility for duty exemptions. Applying the Customs Tariff, it held that such vessel is a special-purpose ship squarely covered by Heading 8906 and classifiable under CTI 89069000; accordingly, it falls within the scope of exemptions tied to Chapter 89 goods. Since Sl. No. 555 of Notn. 50/2017 grants full BCD exemption to goods under Heading 8906 other than vessels imported for breaking up, and the vessel was imported for laying submarine cables, BCD exemption was allowed. Under Sl. No. 557C read with Condition 105, IGST exemption was allowed because the vessel was imported for cable-laying services in Indian customs waters and duties/IGST on cables and consumables were discharged by the purchasers as IoR. en-us Thu, 18 Sep 2025 00:00:00 +0530 Sat, 20 Dec 2025 07:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783662 AAR determined the tariff classification of a specialized cable-laying vessel and its eligibility for duty exemptions. Applying the Customs Tariff, it held that such vessel is a special-purpose ship squarely covered by Heading 8906 and classifiable under CTI 89069000; accordingly, it falls within the scope of exemptions tied to Chapter 89 goods. Since Sl. No. 555 of Notn. 50/2017 grants full BCD exemption to goods under Heading 8906 other than vessels imported for breaking up, and the vessel was imported for laying submarine cables, BCD exemption was allowed. Under Sl. No. 557C read with Condition 105, IGST exemption was allowed because the vessel was imported for cable-laying services in Indian customs waters and duties/IGST on cables and consumables were discharged by the purchasers as IoR. Case-Laws Customs Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783662