https://www.taxtmi.com/caselaws?id=76084 Dredging pumping units, engines, pipes and allied items imported for use with a cutter suction dredger were held not to be integral parts of the dredger because they were separately owned, procured for regular use and not shown to be exclusively meant for the hired vessel. The exemption under Notification No. 21/2002-Cus. was also unavailable because Section Note 2(e) of Section XVII excludes machines and apparatus of headings 8401 to 8479, and their parts, from the expression "parts" and "parts and accessories" of that Section. The appellate order extending exemption was therefore unsustainable, and the original adjudication stood restored. en-us Thu, 28 May 2009 00:00:00 +0530 Tue, 08 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76084 Dredging pumping units, engines, pipes and allied items imported for use with a cutter suction dredger were held not to be integral parts of the dredger because they were separately owned, procured for regular use and not shown to be exclusively meant for the hired vessel. The exemption under Notification No. 21/2002-Cus. was also unavailable because Section Note 2(e) of Section XVII excludes machines and apparatus of headings 8401 to 8479, and their parts, from the expression "parts" and "parts and accessories" of that Section. The appellate order extending exemption was therefore unsustainable, and the original adjudication stood restored. Case-Laws Customs Thu, 28 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76084