Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
..... . there is thus force in the argument of the importer that when the appropriate authorities under section 3(38) of the merchant shipping act 1958, by issuing required certificates, have opined pog to be a passenger ship or special trade passenger ship then there is no ground for the adjudicating authority to hold that pog is not a passenger ship designed to carry passengers when no contrary opinion of another competent authority is brought on record saying that pog is ..... that classification of pog was correctly made under cth 8901 as the same is a category of passenger ship, (special trade passenger ship, according to section 3(24), (25), (47b) and (47c) of the merchant shipping act 1958 and as per the registration certificates issued by the competent authorities in india, and cannot be classified under 8903 because vessels for pleasure or sports under 8903 are ..... are not expressing our opinion as on the issue of classification of pog and its assessments have been correctly made and it is held that any value addition will not have effect on duty when the vessel of cth 8901 imported by the appellant stood exempted under an exemption notification. 8 ..... importer is that pog is a passenger ship of heading 8901 primarily designed to carry passengers as pog is capable of taking passengers on it and is also capable of moving from one place to another with a maximum ..... was taken on higher side after clearance and on account of additional equipments fitted on the vessel after the clearance from the .....
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