2001 (5) TMI 289

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..... Shankar, Member (T)]. The question for consideration in this appeal is the classification of the craft, Ramlift-VI, imported by the appellant. The importer sought classification of the goods under Heading 8905.90 of the Tariff and the Department was of the view that the goods should be classified under Heading 8905.20. The Assistant Commissioner confirmed the classification of the goods unde .....

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..... t suitable for driving piles into the seabed. It is, in other words, essentially a pile driver mounted on a hull to enable it to float on water. The Assistant Commissioner has advanced the following reasoning for its classification. The Ramlift-VI is found equipped with large number of items including column drilling machines and grinding machines and thus capable of carrying out drilling on seab .....

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..... loating pile driver. 5. The appeal consists essentially of a reiteration of Assistant Commissioner s finding. It again emphasises the presence referred to in by the supplier, of a column drilling machine and grinding machine. The same literature shows the presence of these machines in the workshop on board. No material is cited in the appeal to rebut the finding of the Commissioner (Appeals) tha .....

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