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2019 (1) TMI 574 - AT - CustomsImport of work boat - moveable capital good or not - classification under RITC 8400 - benefit of exemption under Notification No. 27/2008- claim of duty drawback on re-export - Held that:- The import of work boat which is termed as a tug boat is not disputed and therefore, Chapter 89 which is wide enough, covers ships, boats and also floating structures and without the fear of contradiction we can safely assume that the impugned goods are also covered under this Chapter - there are no reason to interfere with the findings of the lower authority on the classification and the denial of benefit of Notification No. 27/2008. The benefit available under Section 64 is a statutory one and once the importer satisfies the condition namely, that the vessels have gone back within a period of three months from the date of their importation, then such importer would be eligible for 95% of the import duty as drawback. Apparently, there is no finding or discussion in the impugned Order - this is required to be re-adjudicated by the Original Authority, who shall call for relevant details to ascertain whether the assessee satisfies the condition under Section 74(2) read with Notification No. 19/1965 and then extend the benefit if the re-export condition is satisfied. Appeal allowed in part by way of remand.
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