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2018 (11) TMI 1101 - CESTAT HYDERABADClassification of imported goods - one unit of cutter suction dredger with suction/discharge pipe dia 850 mm (named as DHARTI XII) with spare parts, pipeline and accessories - whether the two sets of self-floating pipes of 650 mm dia have to be classified under CTH 400942000 or under CTH 8905.10.00? - benefit of exemption under Notification No. 21/2002-CUS? - confiscation - penalty - demand of differential duty. Held that:- In the case in hand, the excerpts of the statements of the Executive Director and perusal of the documents filed along with bill of entry indicates that 650 mm and 850 mm dia self floating pipes were for exclusive use with the imported cutter suction dredger. If that be so, the question of classifying these self-floating pipes under Chapter No 4009 4200 would not arise and the said pipes have to be considered as parts of dredger and benefit of Notification No 21/02-Cus needs to be extended. The adjudicating authority has erred in not extending the benefit of Notification No. 21/02 to the pipes of 650 mm dia and 850 mm dia in question - impugned order not sustainable. Confiscation - penalty - Held that:- Since on merits it is held that self-floating pipes are eligible for exemption under Notification No 21/02, the confiscation of the said pipes as ordered by the adjudicating authority is unsustainable and liable to be set aside - confiscation redemption fine as well as penalty set aside. Appeal allowed - decided in favor of appellant.
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