https://www.taxtmi.com/caselaws?id=50853 Pipelines, pontoons and related accessories imported separately for a cutter suction dredger were treated as part of the dredger because they were indispensable to its suction, discharge and continuous dredging mechanism. Applying its earlier ruling, and noting that the connected view had been affirmed by the Supreme Court, the Tribunal held that such equipment qualified for classification with the dredger for customs exemption purposes. The impugned order was set aside, the appeal was allowed and consequential relief followed. en-us Thu, 13 Sep 2001 00:00:00 +0530 Fri, 17 Sep 2010 17:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50853 Pipelines, pontoons and related accessories imported separately for a cutter suction dredger were treated as part of the dredger because they were indispensable to its suction, discharge and continuous dredging mechanism. Applying its earlier ruling, and noting that the connected view had been affirmed by the Supreme Court, the Tribunal held that such equipment qualified for classification with the dredger for customs exemption purposes. The impugned order was set aside, the appeal was allowed and consequential relief followed. Case-Laws Customs Thu, 13 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50853