https://www.taxtmi.com/caselaws?id=154975 Self floating pipes imported with dredging equipment were treated on a prima facie basis as parts of a complete dredger under CTH 8905.10 rather than vulcanised rubber articles under CTH 4009.42.00. Section Note 2 of Section XVII was considered inapplicable where the articles formed part of a complete machine, and precedent on pipelines used with dredging equipment supported integral classification. On that basis, the alleged misdeclaration, duty demand, penalties and confiscation were not regarded as fit for enforcement at the interim stage, and waiver of pre-deposit with stay of recovery was granted pending disposal of the appeals. en-us Mon, 03 Aug 2009 00:00:00 +0530 Fri, 30 Aug 2013 17:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154975 Self floating pipes imported with dredging equipment were treated on a prima facie basis as parts of a complete dredger under CTH 8905.10 rather than vulcanised rubber articles under CTH 4009.42.00. Section Note 2 of Section XVII was considered inapplicable where the articles formed part of a complete machine, and precedent on pipelines used with dredging equipment supported integral classification. On that basis, the alleged misdeclaration, duty demand, penalties and confiscation were not regarded as fit for enforcement at the interim stage, and waiver of pre-deposit with stay of recovery was granted pending disposal of the appeals. Case-Laws Central Excise Mon, 03 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154975