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TMI Blog2013 (4) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on the following issues namely, (i) the respondent mis -declared the description of the goods for claiming exemption available to goods classifiable under CTI 8901 10 40 and (ii) the classification under which the goods were provisionally cleared that is CTI 8905 90 90 is not correct and the goods should be classified under CTI 8905 20 00 which would result in demand of differential duty. Held that - we give the benefit of doubt to the respondents and hold that there was no attempt on the part of the respondents to mis -declare the goods to evade payment of duty. In the matter of classification, we hold that the goods imported did not have a capability of drilling or productivity anything from seabed and therefore the classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... One Diesko hydraulic pumping unit consisting of two Volvo 20KW engines with hydraulic equipment in one cabin (e) Operators/office cabin with toilet, pantry, etc. (f) Storage workshop unit in one cabin (g) 4 Winches, on each side of the vessel (h) Other miscellaneous equipment in a 40' container. 3. The Customs Department also conducted a search operation at the office of the importer at Chennai and recovered certain documents relating to the import of the said goods. The documents recovered during search operations showed the description as "self-elevating platform". 4. During the pendency of the investigation, the importer gave up the claim for classification under CTI 8901 10 40 and claimed classification under CTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acceptance, invoice dated 3.11.2008, importer's letter dated 22.9.2008 etc. It is specifically pointed out that on the same date there is one showing the description as "barge" and another invoice showing the description as "self-elevating platform" which would clearly show that the respondents had intent to evade payment of customs duty by classifying the goods under CTI 8901 10 40. 9. Opposing the prayer, the learned counsel for the respondent submits technical literature showing that the word "barge" is also used for self-elevating platforms. According to him, in commercial parlance the goods is also known as "modular jack-up barges". In support of his claim, he produced print out from the site http://www.jackupbarge.com" and the liter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... floating cranes and other vessels the navigability of which is subsidiary to their main function. These normally perform their main function in a stationary position. They include: light-vessels, drill-ships; fire-floats; dredgers of all kinds (e.g., grab or suction dredgers); salvage ships for the recovery of sunken vessels; permanently moore air-sea rescue floats; bathyscaphes; pontoons fitted with lifting or handling machines (e.g. derricks, cranes, grain elevators) and pontoons clearly designed to serve as a base for these machines. House-boats, laundry boats and floating mills are also covered by this group. (B) Floating docks. Floating docks are a type of floating workshop used instead of dry docks. They are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in order to provide a high degree of stability to the working platform which is kept above the water level. The ballast tanks may have skirts or piles which penetrate more or less deeply into the sea bed. (3) Semi-submersible platforms which are similar to submersible platforms, but differ from them in that the submerged part does not rest on the sea bed. When working, these floating platforms are kept in a fixed position by anchor lines or by dynamic positioning. Fixed platforms used for the discovery of exploitation of off-shore deposits of oil or natural gas, which are neither floating nor submersible, are excluded from this heading (Heading 84.30). This heading also excludes ferry-boats (heading 89.01) factory ships fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is why they have given up the initial claim for classification under Heading 8901 which heading will cover only vessels for transport of persons or goods. He argues that once CTI 8905 20 00 is ruled out, the next appropriate CTI is 8905 90 90 which is the CTI under which the goods have been cleared. 15. We have considered arguments on both sides. considering the trade practice of declaring these goods also as "jack-up barges", we give the benefit of doubt to the respondents and hold that there was no attempt on the part of the respondents to mis -declare the goods to evade payment of duty. In the matter of classification, we hold that the goods imported did not have a capability of drilling or productivity anything from seabed and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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