Casino vessels classifiable as ‘passenger ship’ and not as‘pleasure boats’

Commissioner of Central Excise Vs Vijai Marine Services (CESTAT Mumbai)

Classification of casino vessels would be under heading 8901 9000 as ‘passenger ship’ and not under heading 8903 9990 as‘pleasure boats’

Conclusion: ‘Casino vessels’ could not be classified as ‘pleasure boats’ as the vessel was a supply vessel used for transport of persons and goods, the correct classification would be heading no. 8901 90 00 which covers’ Other vessels for transport of the goods and other vessels for tra

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