https://www.taxtmi.com/caselaws?id=97426 Pipelines used to discharge dredged material from a cutter suction dredger were treated as integral to the dredger because the dredging process required continuous suction, lifting and disposal of material through the discharge system. The Tribunal relied on the functional and technical role of the floating and onshore pipelines and held that they were indispensable to the working of the dredger, not independent goods. The pipelines were therefore classified as part of the dredger and granted the benefit of Notification No. 133/87-Cus. en-us Thu, 06 Nov 1997 00:00:00 +0530 Mon, 16 Jan 2012 16:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97426 Pipelines used to discharge dredged material from a cutter suction dredger were treated as integral to the dredger because the dredging process required continuous suction, lifting and disposal of material through the discharge system. The Tribunal relied on the functional and technical role of the floating and onshore pipelines and held that they were indispensable to the working of the dredger, not independent goods. The pipelines were therefore classified as part of the dredger and granted the benefit of Notification No. 133/87-Cus. Case-Laws Customs Thu, 06 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97426