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TMI Blog2016 (12) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... of Goa, specifically registered these boats as motor boats mars, mercury etc. and relies upon the declaration filed by the manufacturer i.e. Regal Marine Industries, Florida, though the description of the boat has been stated as excursion boats. We find that the adjudicating authority in order-in-original has reproduced the photographs of the boats which are imported. On casual perusal of the said reproduction of the photographs, we find that the boats which are imported by the appellant would merit classification only under heading 8903 as motor boats, other than outboard motor boats which is a specific entry indicated in the Customs Tariff Act. The HSN Explanatory Notes to chapter 8901 specifically excludes the vessels of heading 8903 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority, the goods are correctly classified under heading 89039200, as the same has been marked as sports boat. As per the adjudicating authority, ships and boats meant for transport of persons or goods are classifiable under heading 8901, whereas vessels and boats designed principally for pleasure or sports are classifiable under heading 8903. As per the adjudicating authority, the imported boats are commercially and functionally known as sports boats only. He has also relied on Tribunal s decision in the case of Good Year India Ltd. vs. CCE 2003 (157) ELT 560, Urmila Co. Pvt. Ltd. vs. CC 1998 (104) ELT 97 and the Hon ble Supreme Court s decision in the case of GS Auto International Ltd. vs. CCE 2003 (152) ELT 3 (SC). As per the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, would be covered under heading 8901 as it is not disputed that the said boats are used for ferrying of passengers and for excursion purposes. While submitting that the chapter heading 8901 covers boats imported, he states that Revenue has sought classification of the boards under chapter heading 8903 which is incorrect as in the said heading, only the vessels which are used for pleasure or sports are included. He would submit that the lower authorities have erred in coming to such a conclusion. He would then draw our attention to the meaning of the words pleasure vessels as per the Maritime Coastguard Agency Marine Guidance Note of United Kingdom, and submit that the said pleasure vessels are used for sport or recreational purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich are imported by the appellant, are specially manufactured only for pleasure and sports and they are neither intended nor equipped for any other purpose than sports or pleasure. He would draw our attention to chapter heading 8903 and submit that at heading 89039200, the tariff has specifically classified motor boats other than outboard motor boats. He would submit that the boats imported by the appellant fall under specifically covered for tariff entry, hence they cannot be classified under heading 8901. For this proposition, he relies upon the decision of the Hon ble Supreme Court in the case of GS Auto International Ltd. vs. CCE, Chandigarh 2003 (152) ELT 3 (SC). He would also submit that similar view has been expressed by the Bench in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Launches u 10% - 8901 10 30 --- Boats u 10% - 8901 10 40 --- Barges u 10% - 8901 10 90 --- Other u 10% - 8901 20 00 - Tankers u 10% - 8901 30 00 - Refrigerated vessels, other than those of Sub-heading 8901 20 u 10% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gory of heading 8901 as excursion boats, ferry boats by virtue of the various applications made by them to the Government of Goa for granting them permission for ferrying the passengers and tourists between two places in the river. We find that the claim of the appellant is unacceptable as the declaration of conformity filed by the manufacturer of the boats before the authorities in United States indicates that the boats which are imported by the appellant, are recreational craft. This particular declaration is annexed at page 24 of the appeal memoranda. The said declaration of conformity also states that the craft is powerboat. In addition to that, we find that the certificate of registration as issued by the Port officer, Government of Go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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