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Excise Excise Duty Chapter Notes (2005) CHAPTER 89

CHAPTER 89

Ships, boats and ﬂoating structures

NOTES
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.

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