Import Vessel Misclassified to Evade Duties; Intentional Strategy to Fit Under Heading 8901 for Duty Exemption.

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....Classification of vessel - the vessel imported was fitted with cranes - appellants had knowingly adopted the description to suit their convenience and classify the goods under heading 8901 so that they can avail the benefit of exemption. It was part of a well thought out strategy to evade duty of Customs.....