2013 (10) TMI 579

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.... The description of the vessel given in the Bill of Entry was, interalia, as follows: "One unit old and used casino vessel. Pride of Goa (Formerly known as Southern Star-II), Built in December 1994 in Louisiana (USA)" The classification of the same was made under CTH 89011010 by the importer claiming the benefit of Notification No.21/2002-Customs dated 01.03.2002 (Sr. No.352). The Bill of Entry was assessed at NIL rate of duty by the assessing officer. A show cause notice dated 16.04.12 was issued to the appellants, inter alia, on the ground that the vessel imported by the appellant is classifiable under CTH 89.03 as All vessels for pleasure or sports and all rowing boats and canoes because the vessel was never used for transport of ....

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....ssifiable under 8905 as light vessels, fire floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to vessels main function. It was the argument of the importer in that case that the vessel imported by them is capable of carrying cargo and persons; even if used for carrying out repairs and maintenance, inspection, rescue support at the ONGC platforms; and is classifiable under 8901. It was strongly argued by the ld. advocate that in that case the vessel was held to be a vessel of CTH 8901 and not under CTH 8905. 3. Shri S.K. Mall, ld. A.R. on the other hand reiterated the reasoning given by the adjudicating authority and relied upon the order No. A/1027/11/EB/C-II dated 02.12.11 passed by CESTAT, Mum....