9911796707
TMI Blog2015 (1) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... , CTH 8905 20 00 (for drilling/production platforms - whether floating or submersible) and CTH 8905 90 90 (for all others including floating cranes). It is not disputed that at the time of import SEP Samrat had a 18 ton crane mounted on it and did not have drilling equipments fixed. CTH 8905 20 00 will cover only drilling/production platforms (whether floating or submersible) which has equipments required for drilling or production fitted on it. This interpretation is fortified by the HSN explanatory notes relied upon by the first appellate authority in Para 5.4 of the OIA, dated 6-8-2013. Even the certificate dated 11-6-2013, issued by Marine Consultants & Engineer Surveyors, also convey that SEP Samrat is not a drilling or production plat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent argued that SEP imported was neither a Dredger of CTH 8905 01 00 nor a drilling/production platform. It was his case that imported goods have been correctly classified under CTH 8905 90 90 as floating cranes and eligible to the benefit of Notification No. 12/2012-Cus., dated 17-3-2012. Ld. Advocate relied upon the case law of C.C., Chennai v. Larsen Toubro Ltd. [2013 (293) E.L.T. 35 (Tri.-Chennai)]. Where Jack-up-Barges (without drilling or production capability) were held to be classifiable under CTH 8905 90 90 and not under CTH 8905 20 00. He also furnishes a copy of a certificate dated 11-6-2012 (relied upon by the first appellate authority), from Marine Consultants Engineer Surveyors, Dubai, UAE; certifying, inter alia, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsible) and CTH 8905 90 90 (for all others including floating cranes). It is not disputed that at the time of import SEP Samrat had a 18 ton crane mounted on it and did not have drilling equipments fixed. CTH 8905 20 00 will cover only drilling/production platforms (whether floating or submersible) which has equipments required for drilling or production fitted on it. This interpretation is fortified by the HSN explanatory notes relied upon by the first appellate authority in Para 5.4 of the OIA, dated 6-8-2013. Even the certificate dated 11-6-2013, issued by Marine Consultants Engineer Surveyors, also convey that SEP Samrat is not a drilling or production platform. In view of the above, it has to be held that SEP Samrat imported by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
