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2009 (2) TMI 159 - CESTAT, CHENNAIImport of dredger in CKD condition – classification - This report appearing in the order-in-original also listed the parts and accessories 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. – 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
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