2019 (9) TMI 35 - SCH - Customs

Classification of imported goods - Old and Used Pipelines Pontoons etc. as an integral part of the dredgers - it was held that pontoons imported by the appellant in the present case is in any case not classifiable under CTH 89011090 however it is clearly classifiable as integral parts of dredgers under CTH 89051000 - all parts of Dredger has to be classified under the head Dredger i.e. 89051000 - the goods of bills of entry No. 8465433 and 8465442 both dated 07.02.2017 are correctly classifiable under heading CTH 89051000 and accordingly eligible to exemption Notification No. 12/2012-Cus dated 17.03.2012. HELD THAT - The appeals being devoid of any merit are liable to be dismissed - appeal dismissed.