Central Excise Tariff 2005-06

Chapter 89

Ships, boats and floating structures

Heading
No. 

Description of article 

Unit

Rate of duty 

       

 

(1) 

 

(2) 

(3) 

(4) 

8901   Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods    
8901 10   - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds :    
8901 10 10 -- Ships u Nil
8901 10 20 -- Launches u Nil
8901 10 30 -- Boats u Nil
8901 10 40 -- Barges u Nil
8901 10 90 -- Other u Nil
8901 20 00 - Tankers u Nil
8901 30 00 - Refrigerated vessels, other than those of subheading 890120 u Nil
8901 90 00 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods u Nil
8902   Fishing vessels; factory ships and other vessels for processing or preserving fishery products    
8902 00 - Fishing vessels; factory ships and other vessels for processing or preserving fishery products :
8902 00 10 -- Trawlers and other fishing vessels u Nil
8902 00 90 -- Other u Nil
8903   Yachts and other vessels for pleasure or sports; rowing boats and canoes    
8903 10 00 - Inflatable u 16%
    - Other :    
8903 91 00 -- Sailboats, with or without auxiliary motor u 16%
8903 92 00 -- Motorboats, other than outboard motor boats u 16%
8903 99   -- Other :    
8903 99 10 --- Canoes u 16%
8903 99 90 --- Other u 16%
8904 00 00   Tugs and pusher craft u Nil
8905   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    
8905 10 00 - Dredgers u Nil
8905 20 00 - Floating or submersible drilling or production platforms u Nil
8905 90   - Other :    
8905 90 10 -- Floating docks u Nil
8905 90 90 -- Other u Nil
8906   Other vessels, including warships and life boats other than rowing boats.    
8906 10 00 - Warships u Nil
8906 90 00 - Other u Nil
8907   Other floating structures (for example, rafts, tanks, coffer dams, landing stages, buoys and beacons)    
8907 10 00 - Inflatable rafts u 16%
8907 90 00 - Other u 16%
8908 00 00   Vessels and other floating structures for breaking up u 16%