TaxTMI 
TaxTMI 
1997 (11) TMI 376
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....ous items in respect of which different bills of entries were filed by the appellant company are as under :- Vessel Particulars Port of Supplier B/E No. and dated Brief description of the goods 1. M.V. Ostara Singapore 1/96-97 dt. 3-4-86 1(one) OH dredger Anchor handling pontoon type (Coby) 2. Do Line No. 2 Do 2/96-97 dt. 3-4-96 2. One Survey Boot (Hassan) 1. Pipes, bends, waterbox, bolts, nuts etc. 3. Condock IV  Rot. No. 60/96 Papendreckt 26/96 dt. 26-4-96 1. One Cutter Suction Dredger (Germini) 2. Various paints. 4. Condock IV  Rot. No. 60/96 Do 23/96 dt. 26-4-96 1. Floating Pipe Line. 2. Pontoons. 3. Winch. 4. Bend in the bone joints. 5. Do Do 25/96 dt. 26-4-96 1. Flexible floating pipe line. 6. Do Do 24/96 dt. 26-4-96 1. Submerged Pipe Line. 7. Do Do 27/96 dt. 26-4-96 1. Shore Pipe 2. Valves 3. Bends 4. Various Pipe Line   Parts. 3. The appellant firm claimed classification of all the above items under Chapter sub-heading 8905.10 and 'nil' rate of duty in terms of Notification Nos. 133/87-Cus., dated 19-3-87 and 106/92-Cus., dated 1-3-92. The goods were init....
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....firm was in the form of a Pontoon. The main Pontoon structure contained only Dredge pumps, main engines, drives etc, but the other essential items tacked separately like the Spuds, Cutter Heads, Anchors, Submerged Pipes, Suction Pipes, Off-shore Pipes, Pick Points, Pontoons for holding the Off-shore Pipelines for discharging the dredged materials - Suction Pipe, Submerged Pipe and Shore-line Pipe are essential parts of the Dredger. He pointed out that the function of a Dredger is not only to dredge the material but also to shift the dredged material to a distant place through a continuous pipeline system. He drew the attention of the Bench to the impugned Orders passed by the authorities below and submitted that though they have agreed with the appellants regarding "constructional and functional characteristic of the dredger" with reference to the dredging and discharge operation, but did not agree to treat the discharge-system as a part of the Dredger. Shri Rawal argued that the classification is to be functional-based and without the discharge system of Dredger, the same would not be able to function inasmuch as the dredged material would get accumulated and would need re-emptyin....
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....eme Court. 6. Countering the arguments of the appellants, Shri R.K. Roy, learned JDR has submitted that each classification case has to be decided on the facts of each case and no analogy can be permitted. He submitted that as is clear from the Tariff Entry, only Dredger is mentioned and if the pipelines are allowed as a part of the Dredger, the same would amount to a full-fledged dredging system. He, further, submitted that the Commissioner (Appeals) has passed a detailed and reasoned Order, and reiterated the reasonings adopted by the first appellate authority. 7. Learned JDR submitted that the appellants' argument that a Dredger cannot work without pipelines and as such, the same should be considered as a part of the Dredger, is not legally sound inasmuch as a generator cannot work without transmission system, but nevertheless, transmission system is not a part of the generator. Going by the definition of the terms, Dredger and Dredging, given in Chambers Dictionary of Science and Technology (revised edition), learned Departmental Representative submitted that excavation under water is the main function of the Dredger which can be performed by the main body staying i....
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....s a vessel of small draught having a series of bucket moving in a continuous chain reading down into the material to be dredged and lifting it for discharge into the vessel itself or into an attendant vessel." 10. From the definitions of various Dredgers as extracted above, we find that Dredging, no doubt, means excavation. But there is definitely a need for continuous lifting of the dredged material and dumping the same at some other place. This can be done by a separate disposal system or discharge system can be a part of the Dredger by itself. Referring to the British Standard Specification (BS 6349, Part - 5 : 199), we find that there are various types of Dredgers like Stationary Suction Hopper Dredger, Trailing Suction Hopper Dredger, Cutter Suction Dredger etc. The Dredger in the instant case is a Cutter Suction Dredger in contrast to the Hopper Dredger which keeps the dredged material in its hold (hopper). When the hold is filled up, the said Hopper Dredger moves to the designated area of discharging dredged materials without the assistance of any pipelines. In such type of Hopper Dredgers, neither the Suction Pipe nor the Discharge Pipe may be essential. In the case o....