https://www.taxtmi.com/caselaws?id=34458 Imported goods constituting a complete suction-type dredger in completely knocked down condition are classifiable as a dredger under Heading 8905.10 by applying Rule 2(a) of the Interpretative Rules. The absence of pontoons and certain outlet pipes does not remove the goods' essential character as a dredger where examination, supplier clarification and inspection certification establish that the consignment is a complete dismantled dredger. The HSN note on separately presented parts and accessories of vessels or floating structures does not require classification as parts when the imported goods retain the character of the complete dredger. en-us Fri, 13 Feb 2009 00:00:00 +0530 Tue, 01 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34458 Imported goods constituting a complete suction-type dredger in completely knocked down condition are classifiable as a dredger under Heading 8905.10 by applying Rule 2(a) of the Interpretative Rules. The absence of pontoons and certain outlet pipes does not remove the goods' essential character as a dredger where examination, supplier clarification and inspection certification establish that the consignment is a complete dismantled dredger. The HSN note on separately presented parts and accessories of vessels or floating structures does not require classification as parts when the imported goods retain the character of the complete dredger. Case-Laws Customs Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34458