Customs Tariff 

Chapter 89

Ships, Boats and Floating Structures

1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel, unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.

Duty Structure

Education Cess
Higher & Secondary Education Cess

 


Refer S.No. 129 of Chapter IV of the Finance Act 2012-13