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TMI Blog2019 (2) TMI 1800X X X X Extracts X X X X X X X X Extracts X X X X ..... one place to another which can be done only if there is a navigation and which is primary in nature. The Boat Licence issued to appellant indicates that this speed boat is capable of carrying cargo and passengers in fair weather, which would mean that speed boat has navigation as a primary function. If a vessel needs to be classified under Chapter Heading 8905 90 90, the vessel should be of such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. ORDER This appeal is directed against Order-in-Appeal No. 01/2008(G)/Cus., dated 30-6-2008. 2. The relevant facts that arise for consideration are appellant herein imported a Speed Boat made of steel having 2 Diesel engines of 1000 HP and filed Bill of Entry and classified the said Speed Boat under Chapter Heading 8906 00 90 of Customs Tariff Act, 1975, claiming the benefit of ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. Counsel appearing for the appellant, after taking us through the entire case records submits that both the lower authorities have not considered the entire issue in its correct perspective. It is his submission that the lower authorities have held that Speed Boat merits classification under Chapter Heading 8905 90 90 but did not notice the heading carefully, as the vessels classified under 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted for a specific purpose in the dredging activity for surveying and taking soundings at the dredging locations. It is his submission that the primary function of the speed boat is not navigation. He reiterated the findings of the lower authorities. 5. On careful consideration of the submissions made, we find that the first appellate authority in the impugned order at Para 9 has specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow that the vessel imported in the case in hand had equipments in order to indicate that the primary function of the vessel was for surveying and taking soundings. It is on record that the vessel is capable of navigating on his own which is a primary function for surveying. In our view, the classification of chapter heading adopted by Revenue under 8905 90 90 is erroneous and cannot be sustained. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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