TaxTMI 
TaxTMI 
2022 (6) TMI 627
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.... 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 submits that the impugned order did not cons....
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....erating 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 made by or on behalf of users of the vessel, other than by the owner. (d) In this definition, "immedia....
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....1.20 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-ferries. (3) Tankers (petrol, methane, wine, etc.) (4) Refrigerated vessels for the transport of meat, fruit, etc. (5) Cargo vessels of all kinds (other than tankers and refrige....