TMI Blog2016 (5) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... notes exclude pontoons having the character of vessel falling under Heading No. 89.01 or 8905. In the case in hand, it is found that Indian Registrar of shipping has registered the floating structure manufactured by the appellant as “self-elevating platform” and has given at the registration as “AF-SEP-RANI & AF-SEP-RAJA”. We find strong force in the contention raised by the appellant that same product self-elevating platform was imported back into India after its foreign voyages, was sought to be classified by the department under CTH 8905.2020, the Tribunal has upheld classification under 89.05.9090. Therefore, the arguments by the appellant are acceptable as the classification of the same products when re-imported into India after its foreign voyage would be the same as is manufactured. Hence, the classification of the products manufactured by the appellant is to be held as the products falling under 89.05.90. - Decided in favour of appellant - E/3291/1998-Mum and E/614/2007-Mum - Final Order Nos. A/3592-3593/2015-WZB/EB and Misc. Order No. M/5007/2015-WZB/EB - Dated:- 20-10-2015 - Shri M.V. Ravindran, Member (J) and C.J. Mathew, Member (T) Shri S.B. Gabhawala, CA, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s heading. He would also further submit that appellant sold this pontoon with spuds to their clients Affcons Infractructure P. Ltd. . who were using the same for various applications and had to dispatch these floating structures out of India and while doing so they filed shipping bill for export classifying the same under Customs Chapter Heading No. 89059090, in support of which he produces the copy of the shipping bill. It is his submission that after the completion of the work, Affcons imported the same goods back and filed the bill of entry claiming classification under 89059090, which was accepted by the Commissioner of Customs Ahmadabad and duty was discharged accordingly. It is his submission that aggrieved by such an order, revenue preferred an appeal before the Tribunal and Tribunal upheld that the product which came into India, with other machinery like crane, jigs etc. mounted on it, was classifiable under 89059090, relying upon the judgment of the Tribunal in the case of Larsen Toubro Ltd., 2013 (293) E.L.T. 35. He would submit that the said judgment is reported at 2014 (306) E.L.T. 664 (Tri.-Ahmd.). It is his further submission that the products manufactured by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty or 89.07.90 liable to full rate of duty. 9. It is undisputed that the appellant manufactures floating structure of big size and clears the same from the factory premises to the site for assembling at site of the clients. The client subsequently puts to use the set floating structures for various operations like drilling, shifting of materials etc. It is also seen from the order-in-original, the factual matrix that the products manufactured by the appellant is a floating structure; is capable of resting on the sea float with the help of spuds and the elevation of the flouting structure either into the sea or above the water level is done by the spuds, as per the requirement at site. It is also undisputed that the products manufactured by the appellant are registered with the Maritime Board by the Indian Registrar of Shipping, as self-elevating platform for operation in Indian coastal areas of maximum water depth, including tide, of 30.0M, maximum wave height 2.0M, maximum total current of 7.0 Knots and wind speed of 50. Knots; the said registration on request of application for change is also issued for the change in name of the said floating structure and is registered as J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e them to be partly submerged to permit the entrance of vessels requiring repair. In some cases they may be towed, A further type of floating dock functions in a similar manner, but is self-propelled and equipped with powerful engines. These are used for the repair or transport of amphibious vehicles or other craft. Floating or submersible drilling or production platforms, Such platforms are generally designed for the discovery or exploitation of off-shore deposits of oiler natural gas. Apart from the equipment required for drilling or production, such as derricks, cranes, pumps, cementing units, silos, etc., these platforms have living quarters for the personnel. These platforms, which are towed or in some cases self-propelled to the exploration or production site and are sometimes capable of being floated from one site to another, may be divided into the following main groups : (1) Self-elevating platforms which, apart from the working platform itself, arc fitted with devices (hulls, caissons, etc.) which enable them to float, and with retractable legs which are lowered on the work site so that they are supported on the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence, Revenue has not come up with contrary evidence to show that the floating structures as manufactured by the appellant are not a vessel. Both the lower authorities have mis-construed description of Heading No. 89.05 to come to a finding that the floating structures are not vessels as they are not able to navigate themselves. In our view the description in C.H. No. 89.05 (herein above reproduced) specifically states that the navigability of other vessel is subsidiary to their main function, which in the case is in hand of the floating structure pontoon with spuds is self-elevating platform for the purposes of various activities to be undertaken by the clients of appellant. 12. We find strong force in the contention raised by the learned counsel for the appellant that same product self-elevating platform was imported back into India after its foreign voyages, was sought to be classified by the department under CTH 8905.2020, the Tribunal has upheld classification under 89.05.9090. In our considered view, arguments by the learned counsel are acceptable as the classification of the same products when re-imported into India after its foreign voyage would be the same as is ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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