Wait...
  1. Home >
  2. Customs Duty >
  3. (Chapter 86 - 89 ) - Section XVII-Vehicles, Aircraft, Vessels and Associated Transport Equipment >
  4. Chapter 89: Ships, Boats and Floating Structures >
  5. Departmental Clarifications

Online Export Import Data Search

Recent Searches: No Recent Searches
Complete Training Video : Click Here

Notes


Departmental Clarifications

Ships and other floating structures imported for breaking up. - Doubts have been raised in the context of an audit para regarding classification of (i) movable gears such as lifting and handling machinery, anchors, navigational equipments, machine tools, fire fighting equipment (ii) bunkers, such fuel oil, engine oil and (iii) ship stores, such as spare parts, food stuffs, alcoholic and other beverages imported on Board a ship for breaking up [Para No. 1.01 of the report of the C.&A.G. of India for the year ended 31st March, 1991 (4 of 1992)]. While Department was of the view that the articles are classifiable under Heading 89.08 of the Customs Tariff covering vessel and other floating structure for breaking up. Audit was of the view that these items are not covered by this Heading and needs to be classified separately in their respective headings.

2. The issue was, referred to World Customs Organisation, Brussels, who has opined that :-

(a) movable gears such as lifting and handling machinery, anchors, navigational equipment, machine tools, fire fighting equipment form part of vessel's normal equipment and hence classified under Heading 89.08.

(b) Fuel and Oil contained in the vessel's machinery and engines can also be regarded as forming integral part of the vessels and hence be classified under Heading 89.08.

(c) Spare parts (such as propellers), whether or not in a new condition and movable articles (furniture, kitchen equipment, table-ware etc.) showing clear evidence of use and which have formed part of normal equipment of vessels, are classifiable under Heading 89.08.

(d) Remaining fuel and oil (other than that mentioned in sub-para (b) above and other ship stores, including drinks andfoodstuff are classifiable separately in their own appropriate headings.

3. The matter was also discussed in a tripartite meeting comprising the Ministry of Law, Justice and Company Affairs, the Office of C.&A.G. of India and the Department of Revenue, where it was decided that opinion expressed by the WCO may be accepted as guidelines for the determining classification of different items imported on board the ship for breaking up. The Board has accepted this decision.

4. Accordingly in respect of articles referred to in para 1 you may apply the advice of the WCO as per para.2 above and finalise the pending cases of assessment. [Based on C.B.E.&C.Circular No. 37/96-Cus., dated 3-7-1996.]
 

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 20-01-2020
A.P. (DIR Series) Circular No.17
Introduction of Rupee derivatives at International Financial Services Centres (IFSC)

Date: 17-01-2020
TRADE NOTICE NO. 46/2019-20
Mis-classification goods under 'Others' category at the time of Import- reg.

Date: 16-01-2020
Notification No.05/2020 - Customs (N.T.)
Exchange Rates Notification No.05/2020-Custom (NT) dated 16.01.2020.

Date: 15-01-2020
Notification No. 03/2020- Customs (N.T.)
Notification of Ghasuapara LCS for imports also by amendment of Notification No. 63/1994-Customs dated 21st November 1994

Date: 15-01-2020
Notification No. 04/2020-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seed, Areca nut, Gold & Silver - reg.

Date: 15-01-2020
Circular No 03/2020-Customs
Implementation of PGA e-SANCHIT– Paperless Processing under SWIFTUploading of Licenses/Permits/Certificates/Other Authorizations (LPCOs) by PGAs – reg

Date: 15-01-2020
A.P. (DIR Series) Circular No. 16
Hedging of Commodity Price Risk and Freight Risk in Overseas Markets (Reserve Bank) Directions, 2018 - Amendment

Date: 14-01-2020
PUBLIC NOTICE No. 56/2015-2020
Amendments in Standard Input Output Norms (SION) of Engineering Product group: Suspension of SION C-888 - reg

Date: 14-01-2020
Notification No. 4/2020-Customs (N.T./CAA/EXTENSION/DRI)
Appointment of CAA by DGRI

Date: 13-01-2020
Notification No. 05/2020 – Central Tax
Seeks to appoint Revisional Authority under CGST Act, 2017.



Exim Guru Copyright © 1999-2020 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o Infodrive India
E-2, 3rd Floor, Kalkaji Main Road
New Delhi - 110019, India
Phone : 011 - 40703001