Case Laws

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.