Boats imported for Tourism are Excursion Boats & classifiable under CTH 8901

E – Factor Adventure Tourism (P) Ltd. Vs Commissioner of Customs (CESTAT Chennai) Introduction: The clash between E-Factor Adventure Tourism (P) Ltd. and the Commissioner of Customs unfolds at the CESTAT Chennai. At the core is a classification dispute regarding two imported motor boats, labeled as “Excursion Boats.” The Customs Department seeks to reclassify them, imposing differential duty. Key considerations include the boat’s usage for tourism, certification by government bodies, and their registration intricacies. Detailed Analysis: 1. Pleasure Vessel Definition: The c...