https://www.taxtmi.com/highlights?id=68890 Classification of imported goods - Parts - Cutter Suction Dredger along with other accessories and equipments - A plain reading of the Note 2 of the Section XVII shows that parts and parts of accessories cannot apply to specified articles, including items classifiable under 8401-79, 8481-82, and to some extent, 8483. - The test is not whether multiple uses are possible but whether these parts are essential for the purpose of dredging in a Cutter Dredger. - SC en-us Fri, 24 Mar 2023 09:34:27 +0530 Fri, 24 Mar 2023 09:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68890 Classification of imported goods - Parts - Cutter Suction Dredger along with other accessories and equipments - A plain reading of the Note 2 of the Section XVII shows that parts and parts of accessories cannot apply to specified articles, including items classifiable under 8401-79, 8481-82, and to some extent, 8483. - The test is not whether multiple uses are possible but whether these parts are essential for the purpose of dredging in a Cutter Dredger. - SC Highlights Central Excise Fri, 24 Mar 2023 09:34:27 +0530 https://www.taxtmi.com/highlights?id=68890