TaxTMI 
TaxTMI 
2013 (4) TMI 569
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....ntry were also filed. The respondents had claimed classification of the goods under Customs Tariff Item (CTI) 8901 10 40 and had claimed exemption 21/2002-Cus S. No.352. 2. On inspection of the equipment with the assistance of technical personnel in the presence of importer's representative it was observed that the subject equipment was not a plain 'barge' but a 'self-elevating platform' consisting of the following constituents: (a) Hull consisting of 27 containers sized pontoons attached together (b) Four jack houses of 20" height with hydraulic lifting mechanism on four corners (c) Four legs of 47.4 meters each to stand on when platform is grounded (now in dismantled condition) &....
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....o the extent of Rs.5 ,09,24,512 /-. 6. On adjudication, the Commissioner dropped both the allegations. Aggrieved by the order of the Commissioner, the Revenue has filed this appeal. 7. In the matter of mis -declaration of the goods, the case made out by Revenue is that all the documents submitted at the time of filing the Bill of Entry as detailed in para 1 of the impugned order showed description of the goods to be "1 No. Jack-up Barge" whereas the documents seized in a search operation from the office of the importer as listed in para 6 of the impugned order showed the goods to be "Non-Propelled Self-Elevating Platform Type M-400-L (JB-111)". 8. This document listed in para 6 of the impugned order includes Memorandum of Agreement....
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.... LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING, CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION, FLOATING DOCKS, FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS 8905 10 00 Dredgers u 10% 8905 20 00 Floating or submersible drilling or production platforms u 10% 8905 90 Other: 8905 90 10 Floating docks u 10% 8905 90 90 Other u 10% 12. The learned Authorized Representative for the Revenue also relies on the HSN Notes for Heading 8905 which are reproduced below:- &nb....
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....xploitation of off-shore deposits of oil or natural gas. Apart from the equipment required for drilling or production, such as derricks, cranes, pumps, cementing units, silos, etc. these platforms have living quarters for the personnel. These platforms which are towed or in some cases se self-propelled to the exploration or production site and are sometimes capable of being floated from one site to another, may be divided into the following main groups: (1) Self-elevating platforms which, apart from the working platform itself, are fitted with devices (hulls, caissons, etc.) which enable .them to float, and with retractable legs which are lowered on the work site so that they are supported on the sea bed and ....
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.... prayer, the submission of the learned counsel for the respondents is that for goods to be classified under CTI 8905 20 00, it should be capable of drilling into the seabed or producing any natural resources from the sea bed as is obvious from the description for the sub-heading. It is not in dispute that the goods imported do not have the capability of drilling into the seabed or producing any goods like crude oil or natural gas. The impugned goods is basically a platform which has facility of a helipad, residential cubicles and workshop facilities where minor mechanical works can be done and have no machineries for drilling into seabed. The counsel also submitted the technical capabilities that are normally required for oil drilling or pr....