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TMI Blog1997 (6) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... pute as regards the classification in this appeal and the only question is with regard to the availability or otherwise for benefit of the Notification in respect of the said goods, imported by the appellants along with used equipment, parts Accessories and Auxiliary Equipment of Dredger Amstel as described in the Bill of Entries dated 28-4-1989 and 24-5-1989 filed by them. The Items 4 6 of the Bill of Entry, the goods were described as follows :- 4. Floating pipeline pontoons (used) dia 9.00 x 4.10 x 3.10 mtr. 6. Anchor pontoons (used). Both the items were assessed under 8907.90 with the benefit of Notification No. 320/76-Cus. The Assistant Collector of Surat, vide his notice dated 19-6-1989 issued a demand for Rs. 92,67,253/- on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over and that the appellants will claim drawback, when the goods are re-exported. Even in the CCP which was presented along with the second Bill of Entry, it had been mentioned that the goods shall be re-exported once the dredging work is completed and that the licencee (importer) shall execute a bond with a bank guarantee for that purpose. Therefore, he has held that it is clear that pontoons were imported for the purpose of supporting a pipeline which was meant for conveying/transporting excavated/dredged material. He has examined the photographs of the said pontoons which showed that the pontoons had a groove in the middle on which a pipeline can firmly rest. Therefore, on these reasonings, he rejected their plea for the benefit of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned DR submits that the scope of the notification cannot be extended and that the terms are required to be strictly construed. In this regard the Learned DR relied on the ratio of the Hon ble Supreme Court judgment rendered in the case of Rajasthan Spg. and Wvg. Mills Ltd. v. Collector of Central Excise, as reported in 1995 (77) E.L.T. 474. It is his contention that the nature of the notification is very clear and that the item should have been imported along with the goods and it should have been utilised only for the purpose of loading and unloading of the goods and in this particular case it is an admitted position that they had not utilised for speedy loading/unloading of the goods, but they had utilised for supporting the pipe lines an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng imported goods, for the more speedy unloading of the imported goods and loading of export goods, from the whole of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), subject to the following conditions :- (1) that the importer makes a declaration at the time of import that the pontoons would be re-exported; (2) that the pontoons are re-exported within six months of the date of importation or such extended period as the Assistant Collector of Customs may allow; and (3) that the pontoons are re-exported by the same ship which brought them or by any other ship under the same shipping agency within the period specified under Condition (2); Provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as or any other place. Before MARIE RIIS sailed from Yambu it was apprehended that the channel depth may not be sufficient to allow her to berth at the jetty and the Pontoons were necessary for the purpose of unloading the goods from the mother vessel to the barges or the jetty. Subsequently, since she was brought to the jetty during the first voyage the Pontoons were not used. During the second voyage the vessel could not come to the jetty as she ran around. When SHA HE KOU brought the dredger and the remaining items, she brought the Pontoons also for facilitating off loading of the goods. After unloading the dredger on the high seas she came near to the jetty but not close enough and the Pontoons were used for off loading the cargo." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r facilitating loading/unloading the pipelines, for which the notification grants the benefit. 8. It was strongly contended by the Learned Advocate that the Pontoons had been utilised for unloading as well as loading of the goods and that the appellants had not admitted that it was not utilised. It was also strongly contended that the lower authorities had not looked into the certificate and its validity was required to have been examined by the lower authorities. In view of these submissions and the fact of the Pontoons having been utilised for loading and unloading purpose during second voyage in terms of the certificate having not been considered, it is but proper that the matter is remanded to lower authorities for de novo considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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