Section Text
CHAPTER 89
SHIPS, BOATS AND FLOATING STRUCTURES
NOTES
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 8906 if it does not have the essential character of a vessel of a particular kind.
| Tariff Item | Description of goods |
________________________
1. Substituted By The Third Schedule of Finance Act, 2006 w.e.f. 18.04.2006.
2. Substituted by the Finance Act, 2007 for 1[12.5%].
| Unit | Rate of duty | ||||
| Std. | Prefnl. Areas | ||||
| (1) | (2) | (3) | (4) | (5) | |
| 8901 | |||||
| Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods | |||||
| 8901 10 | - | ||||
| Cruise ships, excursion boats and similar vessels principally designed for he transport of persons; ferry-boats of all kinds: | |||||
| 8901 10 10 | --- | ||||
| Ships | u | [10%]2 | - | ||
| 8901 10 20 | --- | ||||
| Launches | u | [10%]2 | - | ||
| 8901 10 30 | --- | ||||
| Boats | u | [10%]2 | - | ||
| 8901 10 40 | --- | ||||
| Barges | u | [10%]2 | - | ||
| 8901 10 90 | --- | ||||
| Other | u | [10%]2 | - | ||
| 8901 20 00 | - | ||||
| Tankers | u | [10%]2 | - | ||
| 8901 30 00 | - | ||||
| Refrigerated vessels, other than those of Sub-heading 8901 20 | u | [10%]2 | - | ||
| 8901 90 00 | - | ||||
| Other vessels for transport of the goods and other vessels for the transport of both persons and goods | u | [10%]2 | - | ||
| 8902 | |||||
| Fishing vessels; factory ships and other vessels for processing or preserving fishery products | |||||
| 8902 00 | - | ||||
| Fishing vessels; factory ships and other vessels for processing or preserving fishery products : | |||||
| 8902 00 10 | --- | ||||
| Trawlers and other fishing vessels | u | [10%]2 | - | ||
| 8902 00 90 | --- | ||||
| Other | u | [10%]2 | - | ||
| 8903 | |||||
| Yachts and other vessels for pleasure or sports; rowing boats and canoes | |||||
| 8903 10 00 | - | ||||
| Inflatable | u | [10%]2 | - | ||
| - | |||||
| Other : | |||||
| 8903 91 00 | -- | ||||
| Sail boats, with or without auxiliary motor | u | [10%]2 | - | ||
| 8903 92 00 | -- | ||||
| Motorboats, other than outboard motorboats | u | [10%]2 | - | ||
| 8903 99 | -- | ||||
| Other : | |||||
| 8903 99 10 | --- | ||||
| Canoes | u | [10%]2 | - | ||
| 8903 99 90 | --- | ||||
| Other | u | [10%]2 | - | ||
| 8904 00 00 | |||||
| Tugs and pusher craft | u | [10%]2 | - | ||
| 8905 | |||||
| Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms | |||||
| 8905 10 00 | - | ||||
| Dredgers | u | [10%]2 | - | ||
| 8905 20 00 | - | ||||
| Floating or submersible drilling or production platforms | u | [10%]2 | - | ||
| 8905 90 | - | ||||
| Other : | |||||
| 8905 90 10 | --- | ||||
| Floating docks | u | [10%]2 | - | ||
| 8905 90 90 | --- | ||||
| Other | u | [10%]2 | - | ||
| 8906 | |||||
| Other vessels, including warships and lifeboats other than rowing boats | |||||
| 8906 10 00 | - | ||||
| Warships | u | [10%]2 | - | ||
| 8906 90 00 | - | ||||
| Other | u | [10%]2 | - | ||
| 8907 | |||||
| Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) | |||||
| 8907 10 00 | - | ||||
| Inflatable rafts | u | [10%]2 | - | ||
| 8907 90 00 | - | ||||
| Other | u | [10%]2 | - | ||
| 8908 00 00 | |||||
| Vessels and other floating structures for breaking up | u | [10%]2 | - | ||