9911796707
TMI Blog2007 (1) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... h covers - Cruise Ships, Excursion boats, Ferry boats, Cargo ships, Barges and similar vessel for the transport of persons or goods, as Barges for the transport of persons and goods together with the benefit of Sr. No. 352 of the Table annexed to Notification No. 21/02-Cus dated 1-3-2002. The claim was rejected by the authorities below who held that the vessel in question fell for classification under CT sub-heading 89.05 which covers "Light vessels, fire floats, dredgers, floating cranes and other vessels, the navigability of which is subsidiary to their main function,....... on the ground that the navigability of the vessel is subsidiary or incidental to its main function of accommodating persons in a stationary position near oil rigs or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s - Yachts and other vessels for pleasure or sports, rowing boats and canoes. Heading 89.04 covers - Tugs and pusher craft which are vessels primarily designed for towing other craft or for pushing other craft. Heading 89.05 covers - Light-vessels, Fire-floats, Dredgers, Floating cranes and other vessels the navigability of which is subsidiary to their main function, floating docks, floating or submersible drilling or production platforms for special utility. Heading 89.06 covers - other Vessels, including warships and lifeboats other than rowing boats such as : (1) Warships of all kinds, these include- (a) Ships designed for warfare, fitted with various offensive weapons and defensive weapons and incorporating protective shields a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overs (A) Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function. These normally perform their main function in a stationary position. They include : light vessels; drill-ships; fire floats, dredgers of all kinds ( e.g. grab or suction dredgers); salvage ships for the recovery of sunken vessels; permanently moored air-sea rescue floats, bathyscaphes, pontoons fitted with lifting or handling machines ( e.g. derricks, cranes, grain elevators) and pontoons clearly designed to serve as a base for these machines. 6. The vessel in question is akin to a house boat in the sense that it performs function by accommodating personnel in a stationary position near oil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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