https://www.taxtmi.com/caselaws?id=435623 Classification under an exemption notification depends on whether imported goods are essential and integral to the functioning of the specified equipment, rather than on whether they may also have independent or multiple uses. Applying that approach, the Court treated compressors, pipes, pumping units, wire mesh, steel angle plates and similar dredger components as integral parts of a cutter suction dredger because they were necessary for continuous dredging, and exemption was available for those items. Generators were excluded from the exemption, the concurrent finding against them remaining undisturbed. en-us Wed, 01 Mar 2023 00:00:00 +0530 Tue, 26 Sep 2023 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435623 Classification under an exemption notification depends on whether imported goods are essential and integral to the functioning of the specified equipment, rather than on whether they may also have independent or multiple uses. Applying that approach, the Court treated compressors, pipes, pumping units, wire mesh, steel angle plates and similar dredger components as integral parts of a cutter suction dredger because they were necessary for continuous dredging, and exemption was available for those items. Generators were excluded from the exemption, the concurrent finding against them remaining undisturbed. Case-Laws Central Excise Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435623