Import Classification of Cutter Suction Dredger Parts Examined u/s XVII Note 2 for Essential Functionality.

Classification of imported goods - Parts - Cutter Suction Dredger along with other accessories and equipments - A plain reading of the Note 2 of the Section XVII shows that parts and parts of accessories cannot apply to specified articles, including items classifiable under 8401-79, 8481-82, and to some extent, 8483. - The test is not whether multiple uses are possible but whether these parts are essential for the purpose of dredging in a Cutter Dredger. - SC .....

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