Hulls completely assembled to be used as floating hotel are navigable and to be classified under Heading No. 89.06 of Customs Tariff Act, 1975 and not under Heading No. 89.07 ibid. - Menor Floatel Ltd. v. Commissioner - 1999 (111) E.L.T. 933 (Tribunal).

'Ocean going vessels' includes drill ship "Sagar Prabhat" of ONGC - Components imported for repairs of the said drill ship is eligible for exemption under Notification No. 211/83-Cus. - Collector v. Hindustan Shipyard Ltd. - 1993 (64) E.L.T. 219 (Tribunal).

Pleasure yacht. - Vessel designed and registered as vessel for pleasure and usable for vacation, enjoyment, etc. classifiable as pleasure yacht under Heading 89.03 of Customs Tariff Act, 1975. - Urmila & Co. Pvt. Ltd. v. Collector - 1998 (104) E.L.T. 97 (Tribunal).

Ships imported for breaking up. - The contention that such ships are not being manufactured in India or incapable of being so manufactured in India and, therefore, not liable to pay additional duty or countervailing duty cannot be accepted as the additional duty payable under Section 3(1) of Customs Tariff Act, 1975 is different from countervailing duty - Heading 89.04 (Now 89.08) ibid. - Jalyan Udyog v. Union of India - 1992 (58) E.L.T. 33 (Bom.).

Trawler. - Import of fishing trawler imported intended to be used for breaking up subsequently but before actual clearance for home consumption, such vessel is classifiable under Heading 89.08 of Customs Tariff and not eligible for benefit of Notification No. 133/87-Cus. - In Re : K.S.K. Fisheries Ltd. - 1996 (81) E.L.T. 429 (Commr. Appl.).