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TMI Blog2023 (3) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... Coke Oven Battery. It was submitted that by the same analogy, the pumping units, air compressors, pumps, pipes, wire mesh, steel angle plates and outward engine boat, all of which were granted the benefit of exemption notification, cannot be considered components . It was besides urged that the Appellate Commissioner had disregarded Note 2 to Section XVII of the Act which had clearly excluded the articles in question; they had to be classified separately under the relevant heads. The Appellate Commissioner considered the previous order in Boskalis Dredging India Pvt. Ltd. [ 1999 (2) TMI 700 - SC ORDER ] and dealt with each item separately. It was noticed that the dredger pumping units are essential for the cutter suction dredgers unlike in the case of hopper dredgers. Furthermore, the use of air compressors is also necessary to ensure a continuous supply of air to the booster pumps. The Appellate Commissioner took care to exclude some of the claims made by the appellant towards generators, consumables lathe etc. Likewise, the Appellate Commissioner allowed the claim for exemption in respect of steel angle plates, pipes, and wire mesh which was held to be useful for the erection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 issued by the Chartered Engineer, based on the inspection of the goods. After verification of the Bill of Entry, the Assistant Commissioner was of the opinion that the multicats, M.S. pipes, imported dredging pumping units and other goods were classifiable under different tariff headings and were not entitled to exemption under the notification as DREDGERS . 2. Feeling aggrieved, the assessee appellant preferred an appeal to the Commissioner of Customs (Appeals), Guntur (hereinafter the Appellate Commissioner ). The Appellate Commissioner, by an order dated 30.06.2008, after elaborately analysing the functions of each individual part, granted relief and held that nine items were entitled to exemption. These were set out in paragraph 25 of the Appellate Commissioner s order, which is extracted for easy reference: SI. NO. DESCRIPTION OF THE GOODS SI. NO. OF ANNEXURE TO THE BILL OF ENTRY NO. 012/2007-08 dt. 22.02.08 1. Dredger Pumping units along with Engines and accessories with two spare engines spare pump casing, spare impeller and necessary accessories 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of a guide car resulted in transport vehicle i.e., the guide car being an integral part of the coke oven battery. The Court on that occasion had relied upon previous rulings in Saraswati Sugar Mills vs. Commissioner of Central Excise, (2014) 15 SCC 625). In Saraswati Sugar Mills (supra), the Court had the occasion to deal with what constitutes the word COMPONENT . 7. This Court after relying upon Saraswati Sugar Mills (Supra) and taking aid from the dictionaries held that the Guide Car could not be said to be a component of the Coke Oven Battery. It was submitted that by the same analogy, the pumping units, air compressors, pumps, pipes, wire mesh, steel angle plates and outward engine boat, all of which were granted the benefit of exemption notification, cannot be considered components . It was besides urged that the Appellate Commissioner had disregarded Note 2 to Section XVII of the Act which had clearly excluded the articles in question; they had to be classified separately under the relevant heads. 8. The order of the Tribunal in Boskalis Dredging India Pvt. Ltd. (Supra) dealt with a similar aspect; the article imported which was in question in that case was a cutter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t involves an initial powerful cutting action with suction and pumped discharge to barges or more commonly, via a pipeline to a remote onshore area for disposal of land reclamation. The Cutter Suction Dredger is normally rated according to either the diameter of the discharge pipe, which may range from 150 mm to 1100 mm, or by the cutter head driving horsepower, which may range from 20 to 5000, or in the case of very large dredgers by the total installed horsepower . The main pontoon structure contains the dredge pumps(s), the main engines and all ancillary engines, drives and equipment The discharge from the dredge pumps(s) passes over the stern (or opposite end the cutter) of the pontoon to a heavy hose or flexible coupling, to which is connected a floating pipeline (see A. 4.5.3) which in turn is connected to an onshore pipeline. Sometime an intermediate sea bed pipeline may be used. Para 4.4.2 of the British Standard Specification is also being reproduced below for better appreciation. 4.4.2. Pipelines Pipelines affect both the performance and operational efficiency of the Cutter Suction Dredger. The diameter of the pipeline has a direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ea and for transporting men and material from the shore to the dredger. The dredger requires continuous maintenance which invoices flushing the pipe lines, filters with compressed air and welding, gas cutting of various parts and also machining of some vital components for the day to day operation is essential. Since most of the project site will not have a permanent power connection, hence the generators are deployed for providing power to the shore support work shop wherein welding, machining and illumination of the site and etc., The pumping stations are basically engine, driven centrifugal pumps which are used as a booster pumps to pump the slurries/sludge to a place away from the site. Hence, the complete dredge spread which involves various boats, and other machineries and equipments has to be decided based on the location and type of the job involved. 10. The Appellate Commissioner then considered the previous order in Boskalis Dredging India Pvt. Ltd. (Supra) and dealt with each item separately. It was noticed that the dredger pumping units are essential for the cutter suction dredgers unlike in the case of hopper dredgers. Furthermore, the use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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