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TMI Blog2001 (9) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment at the rate applicable to the dredger under Accessories (Condition) Rules, 1963 read with Notification No. 133/87-Cus. 1.2. Subsequently, during the adjudication proceedings, the appellants contended before the Assistant Commissioner that the spares which had come along with the dredger covering under Bill of Entry dated 28-1-91 and in which no separate invoice had been raised by the supplier, should be assessed at the rate applicable to the dredger and the extra duty paid by them during provisional assessment, should be refunded to them, since the two conditions in terms of Accessories (Condition) Rules, 1963 read with Notification No. 133/97-Cus. have been fulfilled by them. 1.3. As regards accessories imported by them under other two different Bills of Entry, the appellants' contention was that the said spares/accessories were part of the dredger and as per the provisions of Accessories (Condition) Rules, 1963, the same have to be assessed at the rate applicable to the dredger. The said contention of the appellants was not accepted by the adjudicating authority who confirmed the demand of duty in respect of the spares/accessories by denying them the benefit of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to keep the floating pipeline away from the CSD Aquarius. (iii) Anchor pontoon "AP-1" :- The anchor pontoon AP-1 has been specially designed to position the floating pipeline behind the cutter suction Dredger Aquarius. Two anchors with buoys are delivered with the pontoon. (iv) Anchor Pontoon "AP-6" :- The anchor pontoon "AP-6" has been specially designed to position the floating pipeline behind the CSD Aquarius. Two anchors with buoys are delivered with the pontoon. (v) Elbow pontoon "EP-1" :- The elbow pontoon "EP-1" has been specially designed to make a 90-degrees bend in the floating pipeline and to position the floating pipeline behind the CSD AQUARIUS. Two anchors and two buoys are delivered with the pontoon. (vi) Shore connecting pontoon "CP-7" :- The shore connecting pontoon "CP-7" is a special pontoon to make the connection in between the floating and the shore pipelines. The pontoon is equipped with an A-frame to lift/lower the swivel pipe. (vii) Anchor handling pontoon "AP-7" :- This anchor handling pontoon "AP-7" within the centre a wall of 7.2 X 2.5 m. has been specially designed to lift heavy anchors from the sea bottom. (viii) Multi-Cat " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... implements compulsorily supplied alongwith the article and under no separate charge, is chargeable to the same rate of duty as the main article. The word, "alongwith", does not mean "togetherwith" in the sense as is sought to be construed by the Commissioner of Customs (Appeals). If the connotation of the word, "alongwith" as given by the Commissioner of Customs (Appeals) is accepted, the very purpose of giving exemption to the accessories under the Accessories (Condition) Rules, 1963 would become redundant. As is evident from the description of various accessories etc. given by the appellants above, the accessories imported by the compulsory spares/accessories and the above accessories being integral and a very important part of the Cutter Suction Dredger, the Dredger cannot function in the absence of the aforesaid accessories. 2.3 He, further, submitted that in so far as filing of three separate Bills of Entry filed by the appellants is concerned, the appellants had to file three separate bills of entry since Dredger after working at Abu Dhabi came to Calcutta on its own steam since it was self-propelled work boat and other accessory equipments had to come from some other plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laced reliance upon the Tribunal's Order No. A-1436/CAL/97, dated 6-11-1997 [2001 (135) E.L.T. 1396 (Tribunal)] wherein all the accessories including the pipelines used for carrying out the dredged material to dumping place was held to be part of the Dredger, qualifying for their classification under Chapter 8905.00 as Dredger and they are entitled to the exemption Notification No. 133/87-Cus., dated 19-3-1987. Appeal against the above Order of the Tribunal filed by the Commissioner of Customs, Bhubaneswar, was dismissed by the Honourable Supreme Court, vide their Order dated 19-2-1999 [2002 (139) E.L.T. A313 (S.C.)]. As such, learned Advocate submits that the issue has been already decided by the Tribunal and confirmed by the Honourable Supreme Court and their appeal is entitled to be allowed. 3. Appearing for the Revenue, Shri R.N. Das, learned Senior Advocate assisted by Shri Urmila Dutta, submitted that the earlier Order of the Tribunal was per incuriam inasmuch as the Accessories (Condition) Rules, 1963 were not considered. He drew our attention to the fact that the two appellants were assigned to two different works - one for dredging and the other for transportation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the aid of flanges/belts, nuts and bolts etc. The discharge pipes then throw these dredged material at the designated area which may be at a distant place. It is this function of the Cutter Suction Dredger which involves the dredging as well as the discharging, which makes the Pipelines an essential part of the Dredger inasmuch as without these Pipelines the Dredger of the type in question will not be able to work properly................" "11. From the above description of the Cutter Suction Dredger also, we find that Pipelines attached with the Suction Dredger forms an indispensable part of the main mother craft. The cutter-head which may be electrically or hydraulically driven, encloses the suction intake of a centrifugal dredge pump. The cutter-head is mounted at the extremity of a fabricated steel structure, termed the 'ladder', which also supports the suction pipe. The technical and practical requirement of disposal of the dredged material makes the Pipelines a part of the main Dredger. We find that the evidence relied upon by the appellant firm in the shape of the British Standard Specification, strongly favours their case. Accordingly, we hold that the various types ..... X X X X Extracts X X X X X X X X Extracts X X X X
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