Case Laws

2024(08)LCX0079: Hariyana Ship Demolition Private Limited: Oil contained in bunker tanks in engine room of vessel imported for breaking up is classifiable under CTH 8908 along with such vessel.

2014(11)LCX0136: J.M. Baxi & Co.: Seismic research vessel, being a scientific research vessel classifiable under heading 8906 and not under heading 8905.

2014(07)LCX0041: A.G. Enterprises: Fuel viz. HSD/LDO in tanks of the vessel bought for breaking up to be classifiable with the ship under heading 8908.

2014(03)LCX0115: Affcons Infrastructure Pvt. Ltd.: Self Elevating Platform (SEP) is classifiable under sub-heading 8905 90 90 as floating cranes and not as a drilling platform under sub-heading 8905 20 00.

2014(03)LCX0029: Ashok Khetrapal: Casino vessel is classifiable under heading 8901.

2013(01)LCX0124: Larsen & Toubro Ltd.: Jack-up barges, without capability of drilling or producing anything from seabed are classifiable under sub heading 8905 90 90.

2012(11)LCX0178: Hal Offshore Ltd.: Offshore support vessels are classifiable under heading 8901 and not under heading 8905.

2012(07)LCX0191: Priya Holding (P) Ltd.: Fuel and oil in the engine room tank of the vessel to be classifiable with the ship under heading 8908.

2011(06)LCX0134: CGU Logistic Ltd.: Vessel, ocean-going vessel, navigates while carrying out transhipment of cargo and not always in stationary position, hence classifiable as cargo ship under heading 8901. 

2009(05)LCX0302: Dharti Dredging & Infrastructure Ltd.: Dredging pump, engines, pipes etc. purchased for regular use and not exclusively for dredger, which was on hire basis are classifiable under sub heading 8950 10 00.

2009(02)LCX0046: Galaxy (Tuticorin) Agencies: Goods under import constituted a complete dredger in CKD condition and absence of certain amount of outlet pipes or pontoons does not affect classification as a dredger under sub-heading 8905 10.

2008(04)LCX0365: Mercury Marine Indus. P. Ltd.: Fuel and oil stored in ship’s engine room and outside are required to be assessed separately under their respective headings and not under heading 8908.

2007(03)LCX0024: Hussain Sheth Ship Breakers Pvt. Ltd.: Partially broken vessel, which is basically a cement packing plant in a floating form is not classifiable under heading 8901.

2007(01)LCX0030 : Ocean Diving Centre Ltd.: Second hand pontoon upgraded to accommodation barge is classifiable under heading 8905.

2006(11)LCX0323 : Bhikkamal Chotelal : Bunkers/Oils  contained in vessel’s machinery and engines, but kept reserve for future consumption are not classifiable under heading 8908.

2006(02)LCX0331: Jagson International Ltd.: Matdrill (Jackup rig deep sea matdrill) having characteristics of floating and drilling platform is classifiable under sub-heading 8905 20.

2006(02)LCX0160: Arcadia Shipping Ltd.: Barge welded with diving equipment is classifiable under heading 8901.

2004(03)LCX0181: Nishiland Park Ltd.: Pedal boats are classifiable under sub-heading 8903 99.

2002(11)LCX0105: Ghaziabad Ship Breakers: Fuel and oil contained in engine room tanks of the ship imported for breaking are classifiable under heading 8908.

2001(05)LCX0040: Larsen & toubro Limited: Crane-Ramlift-VI, a floating crane fitted with pile driver is classifiable under sub-heading 8905 90.

2000(06)LCX0053: Dredging Corpn. Of India Ltd.: Trailing Suction Hopper Dredger (TSHD) classifiable under  sub-heading 8905 10.

1999(02)LCX0272: Menor Floatel Ltd.: Hulls completely assembled to be used as floating hotel are navigable, are  to be classifiable under heading 8906.

1998(04)LCX0061: Urmila & Co. Pvt. Ltd.: Pleasure yacht is classifiable under heading 8903.

Advance Rulings

2018(10)LCX0113(AAR): Saraswathi Metal Works: Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used as part of fishing vessels, factory ships and other vessels for processing or preserving fishery products are classifiable under 8902 taxable @5% vide sl. no. 252 of Schedule I of N/N 01/2017 CT(R)

2019(07)LCX0144(AAR): Gurudev Metal Industries: Propeller, Shaft / SS Rod, Gun Metal Bush / Bearing, Stuffing Box, Brass Tube / SS tube, Rudder shaft and blade, Sea cork/ Water strainer, GM Gate Valve, MS Pipe, propeller Nut / GM Nut, Coupling, SS Rods & Square, SS Flat, GM Gland and Ring and MS Plate used in fishing or floating vessels are classifiable under 8902 and taxable @ 5% vide sl No.252 of First Schedule of N/N 01/2017 CT(R)

2021(01)LCX0325(AAR): Trellborg Marine Systems India Pvt. Ltd.: Bollards classifiable under 73259999 taxable @18%. Bolts (fixtures) classifiable under 73181500 taxable @ 18%. Nuts (fixtures) classifiable under 73181600 taxable @ 18%. Screw (fixtures) classifiable under 73181500 taxable @ 18%. Washer (fixtures) classifiable under 73182200 taxable @ 18%. Frontal Frames classifiable under 73269080 taxable @ 18%. Fascia Pads – UHMW PE pads classifiable under 39201099 taxable @ 18%. Buoys classifiable under 89079000 taxable @ 5%. Chains classifiable under 73158900 taxable @ 18%. Swivel / D-Shackle/ Chain tensioner classifiable under 73159000 taxable @ 18%. Rubber Fender (both types) classifiable under 40169400 taxable @ 28% upto 14.11.2017 and 18% from 15.11.2017 onwards. Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply classified as supply of any of the three supplies i.e. Frontal frames (Tariff heading 73269080) OR Fascia pads (Tariff heading 39201099) OR Fixtures (Tariff heading-73181500/73181600/73182200) and taxable @ 18%. Supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would not qualify as a composite supply or a mixed supply. Supply of installation service where usage of chemical is essential to provide effective service, qualifies as ‘Composite supply’ classified as ‘Installation Services (other than Construction) (Service Code-998739) and the GST applicable thereon will be 18%

2022(01)LCX0167(AAAR): Bharat Dynamics Limited: Submarine Fired Decoy System classifiable as ‘parts of Submarine’ under Chapter 8906 taxable @ 5% vide Sl. No.252 N/N 1/2017 CT(R).