https://www.taxtmi.com/caselaws?id=102090 Self-contained caterpillar wheel loaders used in dredging remained independent heavy machinery because they had their own power source, weighed about 15 tonnes each, and were capable of general earth-moving use. Their deployment in dredging did not make them ships, boats, floating structures, or parts of a vessel under Chapter 89; they were correctly classified under Customs Tariff Heading 84, including Heading 84.29. Because exemption under Notification No. 20/99-Cus. depended on Chapter 89 classification, the loaders did not qualify, and the customs classification and denial of exemption were upheld. en-us Tue, 23 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 16:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102090 Self-contained caterpillar wheel loaders used in dredging remained independent heavy machinery because they had their own power source, weighed about 15 tonnes each, and were capable of general earth-moving use. Their deployment in dredging did not make them ships, boats, floating structures, or parts of a vessel under Chapter 89; they were correctly classified under Customs Tariff Heading 84, including Heading 84.29. Because exemption under Notification No. 20/99-Cus. depended on Chapter 89 classification, the loaders did not qualify, and the customs classification and denial of exemption were upheld. Case-Laws Central Excise Tue, 23 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102090