https://www.taxtmi.com/caselaws?id=370588 Imported production measuring equipment supplied with a cutter suction dredger was treated as an inbuilt, physically integrated component of the dredging system because it was fitted in the discharge-side piping, used only for dredging operations, and not ordinarily dismantled as a separate commercial item. On that basis, the equipment was not separately classifiable under heading 90.31. The dredger was therefore regarded as a complete integrated system for customs classification and remained eligible for exemption under Notification No. 21/2002-Cus dated 01.03.2002. The separate classification demand and denial of exemption were rejected. en-us Fri, 26 Oct 2018 00:00:00 +0530 Fri, 21 Feb 2020 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370588 Imported production measuring equipment supplied with a cutter suction dredger was treated as an inbuilt, physically integrated component of the dredging system because it was fitted in the discharge-side piping, used only for dredging operations, and not ordinarily dismantled as a separate commercial item. On that basis, the equipment was not separately classifiable under heading 90.31. The dredger was therefore regarded as a complete integrated system for customs classification and remained eligible for exemption under Notification No. 21/2002-Cus dated 01.03.2002. The separate classification demand and denial of exemption were rejected. Case-Laws Customs Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370588