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TypeBare Act JurisdictionCentral Government

Central Excise Tariff Act, 1985 Chapter 89

Ships, Boats and Floating Structures

~2 min read
https://sooperkanoon.com/act/772

Bare act section · Research

About this section

Central Excise Tariff Act, 1985 Chapter 89 is part of Central Excise Tariff Act, 1985 - Ships, Boats and Floating Structures. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

CHAPTER 89

SHIPS, BOATS AND FLOATING STRUCTURES

NOTE

A hull, an un?nished or incomplete vessel, assembled, unassembled, or disassembled, or a complete vessel unassembled or disassembled, is to be classi?ed in heading 8906 if it does not have the essential character of a vessel of a particular kind.

Tariff Item

Description of goods

Unit

Rate of duty

(1)

(2)

(3)

(4)

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 the transport of persons; ferry-boats of all kinds:

8901 10 10

---

Ships

u

Nil

8901 10 20

---

Launches

u

Nil

8901 10 30

---

Boats

u

Nil

8901 10 40

---

Barges

u

Nil

8901 10 90

---

Other

u

Nil

8901 20 00

-

Tankers

u

Nil

8901 30 00

-

Refrigerated vessels, other than those of Sub-heading 8901 20

u

Nil

8901 90 00

-

Other vessels for transport of the goods and other vessels for the transport of both persons and goods

u

Nil

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 ?shery products :

8902 00 10

---

Trawlers and other ?shing vessels

u

Nil

8902 00 90

---

Other

u

Nil

8903

YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES

8903 10 00

-

In?atable

u

16%

-

Other :

8903 91 00

--

Sail boats, with or without auxiliary motor

u

16%

8903 92 00

--

Motorboats, other than outboard motorboats

u

16%

8903 99

--

Other :

8903 99 10

---

Canoes

u

16%

8903 99 90

---

Other

u

16%

8904 00 00

Tugs and pusher cr aft

u

Nil

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

Nil

8905 20 00

-

Floating or submersible drilling or production platforms

u

Nil

8905 90

-

Other :

8905 90 10

---

Floating docks

u

Nil

8905 90 90

---

Other

u

Nil

8906

OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS

8906 10 00

-

Warships

u

Nil

8906 90 00

-

Other

u

Nil

8907

OTHER FLOATING STRUCTURES (FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS)

8907 10 00

--

Inflatable rafts

u

16%

8907 90 00

--

Other

u

16%

8908 00 00

VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP

U

16%

Frequently asked questions

What does Central Excise Tariff Act, 1985 Chapter 89 provide?

Section Chapter 89 of the Central Excise Tariff Act, 1985 (Ships, Boats and Floating Structures) is reproduced on this page as part of the Central Excise Tariff Act, 1985. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Central Excise Tariff Act, 1985 Chapter 89?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Central Excise Tariff Act, 1985 Chapter 89. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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