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TMI Blog2018 (6) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... med by the appellant was restricted to 'parts of dredger' and the original authority relied upon the note in section XVII (within which chapter 89 of the First Schedule to Customs Tariff Act, 1975 is contained), which excludes coverage of goods falling under heading 8401 to 8479 of the First Schedule to Customs Tariff Act, 1975 therefrom, to deny connection with 'dredgers' to parts classified unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 86244/2018 - Dated:- 12-1-2018 - Shri Anil Choudhary, Member (Judicial) and Shri C J Mathew, Member (Technical) Shri Anil Balani, Advocate for appellant Shri S R Nair, EO (AR) for respondent ORDER This appeal of M/s Jaisu Shipping Co Ltd challenges the findings of Commissioner of Customs (Import), New Customs House, Mumbai in order-in-original CAO no. 40/2009/CAC/CC(I)/SHH/ Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant was restricted to 'parts of dredger' and the original authority relied upon the note in section XVII (within which chapter 89 of the First Schedule to Customs Tariff Act, 1975 is contained), which excludes coverage of goods falling under heading 8401 to 8479 of the First Schedule to Customs Tariff Act, 1975 therefrom, to deny connection with 'dredgers' to parts cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sole purpose of classification, to interpret an exemption notification is not legal and proper. The description in the exemption notification must be read in its entirety and harmoniously in accordance with which, all parts of dredgers, including engines, must be accorded the benefit of exemption. 4. The adjudicating authority has, again, adopted the convoluted logic of capital goods being u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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