https://www.taxtmi.com/caselaws?id=370758 Self-floating pipes imported with a cutter suction dredger were treated as an indispensable component of the dredger's dredging and discharge system, because the import documents and recorded statements showed exclusive use with that equipment. The prior view that such pipes were separate goods merely because they could be moved or used elsewhere was rejected, and classification under Chapter XVII was found unsustainable. On that basis, the pipes were held to form part of the dredger and to qualify for exemption under Notification No. 21/02-Cus.; the consequential demand, interest, confiscation, redemption fine and penalties were set aside. en-us Fri, 05 Oct 2018 00:00:00 +0530 Fri, 13 Mar 2020 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370758 Self-floating pipes imported with a cutter suction dredger were treated as an indispensable component of the dredger's dredging and discharge system, because the import documents and recorded statements showed exclusive use with that equipment. The prior view that such pipes were separate goods merely because they could be moved or used elsewhere was rejected, and classification under Chapter XVII was found unsustainable. On that basis, the pipes were held to form part of the dredger and to qualify for exemption under Notification No. 21/02-Cus.; the consequential demand, interest, confiscation, redemption fine and penalties were set aside. Case-Laws Customs Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370758