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TMI Blog2009 (2) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... plete suction type dredger without pontoons and outlet pipes. – Held that - pontoons are not essential for a dredger as per the tariff and that the impugned goods were a dredger in CKD condition without outlet pipes - The absence of certain amount of outlet pipes or pontoons does not affect the claim of the impugned goods to be classified as a dredger under CSH 8905.10 - C/374/2001-MAS - 211/2009 - Dated:- 13-2-2009 - Ms. Jyoti Balasundaram, Vice-President and Shri P. Karthikeyan, Member (T) S/Shri S. Jaikumar , Advocate, M. Karthikeyan, Consultant, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)].- M/s. Galaxy (Tuticorin) Agencies cleared a consignment claimed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parts and accessories of dredger. The goods could not function as a dredger unless some more parts were fitted and pontoons or a floating structure were also available. He held that imported goods did not have the essential character of a dredger to classify them as dredger in terms of Rule 2(a) of the Interpretative Rules. As per the HSN Note under Chapter 89, all separately presented parts and accessories of vessels or floating structures, even if they were clearly identifiable as such, were excluded from Chapter 89 and had to be classified in appropriate headings elsewhere. 2. In the appeal before the Tribunal and during hearing, the appellants have submitted that a floating structure or pontoons is not essentially required for a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sories under import. The supplier had clarified that the goods involved were a suction type dredger which functioned from a floating structure such as pontoons. M/s. SGS India Limited, also certified after inspecting the goods as pump for dredging sand, minerals etc. under water sans a floating structure. M/s. S.G.S. India Limited further clarified in response to queries from the department vide their letter dated 31-12-98 that the goods under import were a complete suction type dredger without pontoons and outlet pipes. In these factual circumstances, we find that the original authority had correctly classified the impugned goods as a dredger in terms of Rule 2(a) of Interpretative Rules. We find that pontoons are not essential for a dredg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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