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2009 (5) TMI 416 - CESTAT, BANGALOREExemption- Notification No. 21/2002-Cus.- The respondents imported an old and used “Cutter Suction Dredger” in operational condition along with “Standard spares and accessories, pipes”, etc. including Multicat-2 numbers and Anchor Boat - 1 number and “Dredging Pumping Unit” to be used with Cutter Suction Dredger- 2 numbers, “Engines” -2 numbers along with “Standard spares and accessories” under Charter Agreement between Jung Hsing Marine Construction Co. Ltd. and the Respondent on re-export basis. The goods were classified under Chapter Heading 8905 10 00 of the Customs Tariff Act, 1975 claiming the benefit of NIL rate of duty under Notification No. 21/2002-Cus., dated 1-3-2002. The Assistant held that benefit of exemption notification was not given to those goods which are not integral parts of the dredger. The respondents appealed to the Commissioner (Appeals). The Commissioner (Appeals) partially allowed the appeal of the respondent and held that the following goods falling under Chapter 89051000 of the Customs Tariff Act, 1975 would be entitled for the benefit of the exemption notification. In the light of the decision of Commissioner of Customs, Tuticorin v. Jan De Nul N.V. - held that- the commissioner (Appeals) has not taken into account exclusion clause. In view of this, there is merit in Revenue’s appeal and we allow the same by setting aside the impugned order and restoring the order-in-original.
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