https://www.taxtmi.com/caselaws?id=467365 An exemption conditioned on export within six months was applied from the date the imported vessel was cleared for home consumption and placed at the importer's disposal, not from an earlier import-related date. On the admitted facts, the vessel was therefore not retained beyond the relevant period, so enhanced duty for delayed retention was not sustainable and duty remained confined to 15%. The note also states that Chapter 89 classification turns on navigability: a vessel moving on its own steam and capable of coastal or foreign run conversion did not incur fresh enhanced duty merely because it was later treated as foreign run, since conversion alone does not alter its character as a vessel. en-us Wed, 18 Nov 2020 00:00:00 +0530 Mon, 16 Mar 2026 17:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467365 An exemption conditioned on export within six months was applied from the date the imported vessel was cleared for home consumption and placed at the importer's disposal, not from an earlier import-related date. On the admitted facts, the vessel was therefore not retained beyond the relevant period, so enhanced duty for delayed retention was not sustainable and duty remained confined to 15%. The note also states that Chapter 89 classification turns on navigability: a vessel moving on its own steam and capable of coastal or foreign run conversion did not incur fresh enhanced duty merely because it was later treated as foreign run, since conversion alone does not alter its character as a vessel. Case-Laws Customs Wed, 18 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467365