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2013 (3) TMI 407 - HC - CustomsConfiscation of the goods – repair works on barges or breaking activity - Department is of the opinion that as per the provision of Notification 21/2002-Cus., if the vessels are intended to be broken up after their importation, such goods shall be chargeable to Customs duty. Aggrieved by the order of Adjucating authorities the appellant made an application to High Court. Held that :- Court are of the opinion that scrap generated during the repair work was not exigible to customs duty when brought in India. We are confining our observations on the basis of the facts of the case where it is stated that approximate weight of each barge was 100 metric tones and it was during repair work of four such barges that total scrap of 40 metric tones was generated. Court are also influenced by the fact that during such repair work substantial amount of indigenously manufactured parts were fitted in the barges and the value of such replaced parts would also be part of the value of the barges as and when they are brought for breaking and on which value the customs duty would be assessed. - Decided in favor of assessee.
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