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2013 (10) TMI 579 - CESTAT AHMEDABADClassification of Goods – Benefit of Notification No.21/2002 - Revenue classified the vessel under CTH 89039990 – Held that:- The issue involved in this case is regarding classification of a casino vessel imported and claimed classification under CTH 8901 - The declared classification was considered by the Revenue as proper classification and clearance was accordingly allowed - the classification of a vessel, capable of carrying cargo and persons, is classifiable under CTH 8910 and not under CTH8905 even if such a vessel was used for carrying out repairs & maintenance, inspection, rescue support at the ONGC platforms. Waiver of Pre-deposit - Further determining of the classification of a stationary casino vessel which is also capable of transporting goods & persons will need deeper considerations and detailed arguments which can be only done at the time of final hearing - Appellants also argued that assessment made in the Bill of Entry has not been contested or reviewed by the Revenue and has attained finality - Prima facie appellants have made out a case for complete waiver of confirmed dues/penalties on time bar and merits as a result of later judgment of CESTAT -Mumbai in the case of Hall Offshore Ltd. Vs. CC (Import) Mumbai [2013 (10) TMI 409 - CESTAT MUMBAI] - there shall be complete waiver from recoveries of confirmed dues and penalties till the disposal of the appeal – Stay granted.
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