2004 (6) TMI 351

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..... Jyoti Balasundaram, Member (J)]. The appellants herein imported the following vessels for carrying out the work of construction of Breakwater and LNG Jetty for setting up LNG facility for the Dabhol Power Project for which they have been awarded a contract : (1) 3 Nos. of Zodiac Semi-Rigid Pro II 500 inflatable boats; (2) One Fibreglass Boat - Dolphin Deluxe 3100; and (3) Two sets of Fibregl .....

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..... -11-1999 was issued alleging that the boats fall for classification as other/outboard motor boats under CTH 8903.99 and are covered under Exim Code Nos. 890399.01.90 import of which was restricted and required a licence for valid import or import could be allowed in accordance with a Public Notice issued in this behalf and since the importers had not produced any such licence nor there was any P .....

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..... 0 as it is of a kind used for sports and fibreglass boats fall under ITC HS 890399.09.10 as they are of a kind used for sports and hence contend that they are freely importable. We note that it has been accepted by the adjudicating authority that the boats are meant for pleasure activities such as river rafting and water skiing as claimed by the importers. However, he has held that the import appe .....

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