2007 (1) TMI 315

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....cursion boats, Ferry boats, Cargo ships, Barges and similar vessel for the transport of persons or goods, as Barges for the transport of persons and goods together with the benefit of Sr. No. 352 of the Table annexed to Notification No. 21/02-Cus dated 1-3-2002. The claim was rejected by the authorities below who held that the vessel in question fell for classification under CT sub-heading 89.05 which covers "Light vessels, fire floats, dredgers, floating cranes and other vessels, the navigability of which is subsidiary to their main function,....... on the ground that the navigability of the vessel is subsidiary or incidental to its main function of accommodating persons in a stationary position near oil rigs or platform etc. Hence this ap....

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....nd other vessels for pleasure or sports, rowing boats and canoes. Heading 89.04 covers - Tugs and pusher craft which are vessels primarily designed for towing other craft or for pushing other craft. Heading 89.05 covers - Light-vessels, Fire-floats, Dredgers, Floating cranes and other vessels the navigability of which is subsidiary to their main function, floating docks, floating or submersible drilling or production platforms for special utility. Heading 89.06 covers - other Vessels, including warships and lifeboats other than rowing boats such as : (1)     Warships of all kinds, these include- (a)      Ships designed for warfare, fitted with various offensive weapons and....

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....tion of the expression "Navigate" as per Law Lexicon at page 1284 is "to direct, manage or steer a vessel to pass by water". Since the Barge is not self-propelled, its navigability can only be considered to be subsidiary to its main function. HSN Explanatory Notes to Chapter 89.05 state that - This heading covers (A) Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function. These normally perform their main function in a stationary position. They include : light vessels; drill-ships; fire floats, dredgers of all kinds ( e.g. grab or suction dredgers); salvage ships for the recovery of sunken vessels; permanently moored air-sea rescue floats, bathyscaphes, pontoon....