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Issues: Classification of imported craft Ramlift-VI under Heading 8905.90 or 8905.20
In this judgment by the Appellate Tribunal CEGAT, Mumbai, the issue at hand is the proper classification of the craft Ramlift-VI imported by the appellant. The appellant sought classification under Heading 8905.90 of the Tariff, while the Department argued for classification under Heading 8905.20. The Assistant Commissioner initially confirmed classification under sub-heading 20, but the Commissioner (Appeals) later accepted the importer's claim to classify under sub-heading 90. The appeal by the department aimed to revert to the classification confirmed by the Assistant Commissioner. The craft in question falls under heading 89.05 for light vessels, fire floats, dredges, floating cranes, floating docks, and drilling or production platforms. Sub-heading 20 specifically pertains to drilling or production platforms, while sub-heading 90 serves as a residuary entry for "Other" vessels. The importer contended that Ramlift-VI is essentially a pontoon with equipment to drive piles into the seabed, making it a pile driver mounted on a hull to float on water. The Assistant Commissioner's reasoning for classification was based on the equipment found on Ramlift-VI, including column drilling machines and grinding machines, capable of drilling on the seabed. However, the Commissioner (Appeals) disagreed, noting that the drilling platforms mentioned were basic and concluded that Ramlift-VI was a floating crane and pile driver, not a drilling platform for oil exploitation. The appeal reiterated the Assistant Commissioner's findings, emphasizing the presence of drilling and grinding machines. However, the Commissioner (Appeals) found these machines to be basic and incapable of deep-sea drilling for oil exploration. The Tribunal concurred with the Commissioner (Appeals), stating that the presence of such machines does not automatically classify the craft as a drilling platform. Ultimately, the Tribunal dismissed the appeal, upholding the classification of Ramlift-VI as a floating pile driver and not a drilling platform for oil exploration.
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