Import of Boats for Tourism Purpose classifiable as ‘Excursion Boats’, Eligible for Customs Exemption: CESTAT [Read Order]

By Taxscan Team - On June 15, 2022 4:23 pm - 2 mins read
Import - Boats - Tourism - Excursion Boats - Customs Exemption - CESTAT - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has allowed customs exemption for the import of motorboats to be used for tourism purpose. The assessee, M/s. E-Factor Adventure Tourism (P) Ltd, imported two used motorboats describing the same as “Excursion Boats” and filed Bill of Entry No.4913901 dated 23.01.2018 and classified the…

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