TaxTMI 
TaxTMI 
2016 (12) TMI 374
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.... excursion boats . Appellant was claiming classification of the goods under heading 89011030 read with the benefit of Notification 21/2002-Cus. (serial No.352). As per page 42 of the catalogue, the goods were described as There is no better value than the Regal 1800. As a first boat, family boat, an all round sport boat, this is value in its purest form. As per appellant though the manufacturer termed these boats as sport boats, actually they are meant for ferrying persons from one station to another station in Goa, hence they are to be classified under heading 89011030. As per the adjudicating authority, the goods are correctly classified under heading 89039200, as the same has been marked as sports boat. As per the adjudicating authority,....
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....on, for tourists in Goa with the imported boats. He would draw our attention to the permission and NOC granted by the said Government authority and more specifically to the diagram which was produced as to the area of operation of ferrying and excursion of the appellant s boats. Subsequently, he would draw our attention to the competing entries of Chapter 89. He would submit that the appellant had claimed the classification of the boats under Chapter heading 8901 which includes excursion boats, ferry boats of all kinds. It is his submission that the said boats which are imported by the appellant, would be covered under heading 8901 as it is not disputed that the said boats are used for ferrying of passengers and for excursion purposes. Whil....
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....5 (80) ELT 680, to submit that the correct classification of vessel needs to be done based upon the usage it is put to. 4. Learned departmental representative, on the other hand, would submit that the correct classification of the boats which are imported by the appellant, is under heading 8903, as the catalogue of the manufacturer indicates that these boats are motor boats. To support his submission, learned departmental representative draws our attention to the findings recorded by the adjudicating authority in order-in-original at internal pages 5 and 6 and submits that these boats which are imported by the appellant, are specially manufactured only for pleasure and sports and they are neither intended nor equipped for any other purpo....
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....pally designed for the transport of persons; ferry-boats of all kinds : 8901 10 10 --- Ships u 10% - 8901 10 20 --- Launches u 10% - 8901 10 30 --- Boats u 10% - 8901 10 40 --- Barges u 10% - 8901 10 90 --- Other u 10% - 8901 20 00 - Tankers u 10% - 8901 30 00 - Refrigerated vessels, other than those of Sub-heading 8901 20 u 10% - 8901 90 00 - Other vessels for transport of the goods and other vessels for the transport of both persons and goods u 10% - 8903 YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES &n....
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....een stated as excursion boats. We find that the adjudicating authority in order-in-original has reproduced the photographs of the boats which are imported. On casual perusal of the said reproduction of the photographs, we find that the boats which are imported by the appellant would merit classification only under heading 8903 as motor boats, other than outboard motor boats which is a specific entry indicated in the Customs Tariff Act. 8. Again, we find that the HSN Explanatory Notes to chapter 8901 specifically excludes the vessels of heading 8903. It would mean that heading 8901 would exclude vessels which are specifically listed in the said heading of 8903. In 8903, motor boat is mentioned as specific vessel under specific heading. In....