9911796707
TMI Blog2009 (12) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of 6 items, by the Asst. Commissioner of Customs, Cuddalore. Held that- Table to Notification No. 23/98, raw materials and parts falling under any chapter, for use in the manufacture of goods falling under Heading 89.01, 89.02, 89.04, 89.05 (except 8905.20) or 89.06, in accordance with the provisions of Section 65 of the Customs Act, 1962 are exempt from payment of duty. Therefore, set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. dated 2-6-98. Show-cause notice was issued proposing to disallow the benefit under the notification and proposing recovery of Rs. 34,98,749/-. Duty exemption was extended to 5 items and disallowed in respect of 6 items, by the Asst. Commissioner of Customs, Cuddalore. The Commissioner (Appeals) extended benefit to three more items; his order was challenged by the Revenue before the Tribunal. Im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of each of the items in dispute is set out herein below :- (1) DGPS - This is a satellite based radio navigation system used to obtain the accurate position of the launch at any given time. The position taken by this equipment corresponds to the depth reading taken by the Echo Sounder indicating the depth at a specific point. (2) Electronic Theodolite — since the survey launch carries out sur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pment is placed and used is a survey launch owned by the Dredging Corporation of India, a Govt. of India undertaking for hydrographic survey in the harbour and along the coast. From the functions of the items as set out above, it is clear that they are parts of boats and launches as they are required for the function of the survey vessel falling under CTH 89.06. As per Sl. Nos. 2 to 9 of the Table ..... X X X X Extracts X X X X X X X X Extracts X X X X
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