AAR : Parts/equipment installed or fitted on ships imported by 'ship repairing unit' classifiable basis 'nature of use'

AAR rules on classification of goods/spares/parts/equipment (installed or fitted on ships) supplied on ships as “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907”; Notes contention of applicant, registered with Directorate General of Shipping (DGS), Govt. of India as “ship repairing unit” (SRU), that it imports navigation, communication, lifesaving and firefighting equipment, and their associate spares on payment of applicable import duties which are inte...