https://www.taxtmi.com/caselaws?id=467365 For vessels imported under an exemption requiring export within six months, the prescribed period runs from clearance for home consumption and when the vessel is placed at the importer's disposal. Retention before that point does not trigger enhanced customs duty; liability remains confined to the applicable concessional duty. Classification under Customs Tariff Chapter 89 depends on the vessel's navigability. A self-propelled vessel capable of operating in coastal and foreign runs does not incur enhanced duty merely because it is converted between those runs or subsequently treated as foreign run, provided it remains a vessel for the relevant classification. 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 For vessels imported under an exemption requiring export within six months, the prescribed period runs from clearance for home consumption and when the vessel is placed at the importer's disposal. Retention before that point does not trigger enhanced customs duty; liability remains confined to the applicable concessional duty. Classification under Customs Tariff Chapter 89 depends on the vessel's navigability. A self-propelled vessel capable of operating in coastal and foreign runs does not incur enhanced duty merely because it is converted between those runs or subsequently treated as foreign run, provided it remains a vessel for the relevant classification. Case-Laws Customs Wed, 18 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467365