TaxTMI 
TaxTMI 
2022 (6) TMI 627
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....e availed exemption in terms of Sl.No.551 of Notification No.50/2017-Cus. dated 30.06.2017. The Bill of Entry was selected for first check examination and on the basis of examination of the report dated 31.01.2018 the department sought to classify the goods under CTH 89039200 and the provisional assessment was ordered to be finalized; differential duty of Rs.1,71,39,839/-, was confirmed, vide OIO dated 23.03.2019. The order passed by the original authority was upheld by the impugned order dated 13.12.2019. Hence, this appeal. 2. Smt. Madhumitaa Bagchi, Learned Counsel appearing for the appellants submits that the appellants are MSME and have been put to great financial difficulty due to the excessive action taken by the department. She s....
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....sion which is one for which the owner does not receive money for or in connection with operating the vessel or carrying any person, other than as a contribution to direct expenses of the operation of the vessel incurred during the vessel incurred during the voyage or excursion; or (b) Any vessel wholly owned by or on behalf of a members' club formed for the purpose of sport or pleasure which, at the time it is being used, is used only for the sport or pleasure of members of that club or their immediately family, and for the use of which any charges levied are paid into club funds and applied for the general use of the club; and (c) In the case of any vessel referred to in paragraphs (a) or (b) above on other payments are m....
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....nsport of persons; ferry-boats of all kinds 8901.20 - Tankers 8901.30 - Refrigerated vessels, other than those of subheading 8901.20 8901.90 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods. This heading covers all vessels for the transport of persons or goods, other than vessels of heading 89.03 and lifeboats (other than rowing boats), troop-ships and hospital ships (heading 89.06); they may be for sea navigation or inland navigation (e.g., on lakes, canals, rivers, estuaries); The heading includes : (1) Cruise ships and excursion boats. (2) Ferry-boats of all kinds, including train-ferries, car-ferries and small river-fer....
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....atically it stands excluded by the above cited E.U. Directive. Therefore, the assessment of the AA is perverse and arbitrary. Accordingly, the classification done by him under CTH 8903 as a 'yacht' is to be rejected. Reliance is placed upon the case of Chimanlal Desai Vs Union of India AIR 1956 Cal. 542 wherein it has been held that an assessee entitled to have the assessment made under the proper legal provision and that the assessing authority whether administrative or quasi-judicial cannot by an arbitrary decision transform the goods belonging to one category to another and confiscate the same. 8. Moreover, we find that the impugned order argues that boats or vessel are not registered with MMD. It is seen that in response to an applic....