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2018 (11) TMI 931 - AT - CustomsClassification of goods - Cutter Suction Dredger - whether classified under CTH 8905 1000of CTA or under chapter heading 90.31? - Held that:- Cutter Suction Dredger which was imported is with the production measuring equipment as a part and parcel of the dredger - the production meter is so integrated with the dredging equipment that it cannot be dismantled and is used for as an integral part of the dredger imported. The first appellate authority was correct in holding that production measuring equipment is part and parcel of the dredger and cannot be classified separately under chapter heading 90.31 - appeal dismissed - decided against Revenue.
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