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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE) (History)
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THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

SECTION-XVII

CHAPTER 89

Ships, boats and floating structures

Note :

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 Unit Rate of duty
      Standard Preferential 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 the transport of persons; ferry-boats of all kinds :      
8901 10 10 --- Ships u 10% -
8901 10 20 --- Launches u 10% -
8901 10 30 --- Boats u 10% -
8901 10 40 --- Barges u 10% -
8901 10 90 --- Other u 10% -
8901 20 00 - Tankers u 10% -
8901 30 00 - Refrigerated vessels, other than those of Sub-heading 8901 20 u 10% -
8901 90 00 - Other vessels for transport of the goods and other vessels for the transport of both persons and goods u 10% -
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% -
8902 00 90 --- Other u 10% -
8903 YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES      
8903 10 00 - Inflatable u 25% -
  - Other :      
8903 91 00 -- Sail boats, with or without auxiliary motor u 25% -
8903 92 00 -- Motorboats, other than outboard motorboats u 25% -
8903 99 -- Other:      
8903 99 10 --- Canoes u 25% - 
8903 99 90 --- Other u 25% -
8904 00 00 Tugs and pusher craft u 10% -
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%   -
8905 20 00 - Floating or submersible drilling or production platforms u 10% -
8905 90 - Other :      
8905 90 10 --- Floating docks u 10% - 
8905 90 90 --- Other u 10% -
8906 OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS      
8906 10 00 - Warships u 10% - 
8906 90 00 - Other u 10% -
8907 OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS)      
8907 10 00 - Inflatable rafts u 10% - 
8907 90 00 - Other u 10% -
8908 00 00 VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP u 10% -

Exemption to dredgers falling under heading 8905 10 00:

[Notfn. No.20/12-Cus, dt. 17.3.2012]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts dredgers falling under heading 8905 10 00 of the First Schedule to the said Customs Tariff Act, when imported into India, -

(a) from the whole of the duty of customs leviable thereon under the said First Schedule; and

(b) from that portion of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is in excess of one hundred twentieth part of the applicable duty for each month or part thereof for which the dredger has been granted a licence by the Director General of Shipping for stay in India.

Explanation.- For the purposes of this notification, "applicable duty" shall mean the additional duty leviable under sub-section (1) of section 3 of the said Customs Tariff Act read with relevant notification for the time being in force issued under sub-section (1) of section 25 of the said Customs Act.