https://www.taxtmi.com/caselaws?id=784021 Marine engine, its spares, and marine gear box proposed to be imported for use in fishing vessels were held classifiable as parts of vessels of headings 8902/8904/8905/8906/8907, rather than under heading 84834000, because a Chartered Engineer's certification established that these items are integral to the functioning of fishing vessels and are not suitable for automobile or other industrial use; consequently, they were held eligible to IGST at 5% under Sl. No. 252 of Sch. I to Notif. No. 01/2017-IGST (Rate). Items intended to be procured locally (marine gear oil and gear box spares) were held outside the scope of advance ruling under the Customs Act, 1962. en-us Wed, 25 Jun 2025 00:00:00 +0530 Fri, 02 Jan 2026 10:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784021 Marine engine, its spares, and marine gear box proposed to be imported for use in fishing vessels were held classifiable as parts of vessels of headings 8902/8904/8905/8906/8907, rather than under heading 84834000, because a Chartered Engineer's certification established that these items are integral to the functioning of fishing vessels and are not suitable for automobile or other industrial use; consequently, they were held eligible to IGST at 5% under Sl. No. 252 of Sch. I to Notif. No. 01/2017-IGST (Rate). Items intended to be procured locally (marine gear oil and gear box spares) were held outside the scope of advance ruling under the Customs Act, 1962. Case-Laws Customs Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784021