9911796707
TMI Blog2003 (6) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption under Notification No. 21/2002-Cus. (Sl. No. 232) or is classifiable under sub-heading 8705.90 of the Tariff as confirmed by the Commissioner, under the impugned Order. 2. Shri D.N. Mehta, learned Advocate, submitted that the impugned Dynamic loading device which is mounted for convenience of travel on vehicle is built as per ICAO Aerodrome Design Manual Part III; that this is specifically designed equipment for testing of asphalt and concrete pavement as distinguished from a special purpose motor vehicle; that the equipment consists of hydro-mechanical/electrical pavement loading device supported by electronic package for registration, of load and deflections including hardware/software package for automatic recording and prel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff; that the Commissioner has disregarded the said precedent by merely saying that those goods were different; that it is the ratio of the decision which matters and which is applicable squarely in the present case; that it has been held by the Supreme Court in Nirav International v. CC, 1997 (90) E.L.T. 13 (S.C.) that when differing with decision of identical imports at another port, the Authority has to look into the same and say whether it agrees or disagrees with the findings of the decision cited. 3. The learned Advocate, further, submitted that the Commissioner has wrongly relied upon the decision in Indian Hydraulic Industries (P) Ltd. v. CCE, 1988 (37) E.L.T. 213 (T) without appreciating that this decision was given in the context ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relied upon the decision in the case of Indocon Projects Equipments Ltd. v. CCE, Delhi-I 2003 (152) E.L.T. 328 (T) wherein Bulk Mix Delivery System for mixing various chemicals, taking the mixture to blasting site and feeding it into blasting hole - has been classified by the Tribunal under Heading 87.05 of the Tariff. The learned SDR also mentioned that the Central Road Research Institute has clearly mentioned in letter dated 13-11-2002 that the Heavy Falling Weight Deflectometer is essentially required to be mounted either on a vehicle or a trailer for its functional utility since it is a field equipment ; that specification for a built in version of Heavy Falling Weight Deflectometer clearly shows Volks Wagon Air Conditioned Transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the goods is relevant on the question of classification. Finally, he mentioned that as per Rule 3(c) of the Rules for the Interpretation of the Schedule, goods shall be classified under the heading which occurs last in numerical order among those which equally merit consideration and as Heading 90.24 occurs last, the impugned goods are classifiable under the said Heading of the Customs Tariff. 6. We have considered the submissions of both the sides. Notification No. 21/2002-Cus., dated 1-3-2002 (Sl. No. 232) provides exemption to goods specified in list 20 required for development of Airports falling under Chapter 84 or any other Chapter of the Customs Tariff. List 20 of the Notification includes Runway Marking and Pavement Test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in situ pavement strength and elasticity of materials used in pavement component layers. It is used to ascertain PCN for classification and development of airfield pavements. It is thus apparent that the impugned goods are used for testing the pavement at airports and is covered by List 20 of Notification No. 21/2002-Cus. We do not find any force in finding in the impugned Order that as List 20 does not cover the special purpose motor vehicle of the Heading 87.05, benefit of Notification would not be available for simple reason that the special purpose motor vehicle is meant for testing the pavements at airport and as such is a goods required for development of airport and accordingly covered by Serial No. 232 of Notification No. 21/2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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