2015 (1) TMI 115

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...., for the Appellant. Shri S.J. Vyas, Advocate, for the Respondent. ORDER This appeal is filed by the Revenue challenging the OIA No. 329/2013/CUS/Commr.(A)/AHD, dated 6-8-2013 classifying Self Elevating Platform (SEP) SAMRAT imported by the respondent under CTH 8905 90 90 when Revenue is claiming the classification of SEP under CTH 8905 20 00. 2. Shri Raju (Commissioner) (AR) and ....

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....i v. Larsen & Toubro Ltd. [2013 (293) E.L.T. 35 (Tri.-Chennai)]. Where Jack-up-Barges (without drilling or production capability) were held to be classifiable under CTH 8905 90 90 and not under CTH 8905 20 00. He also furnishes a copy of a certificate dated 11-6-2012 (relied upon by the first appellate authority), from Marine Consultants & Engineer Surveyors, Dubai, UAE; certifying, inter alia, th....

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.... the website literature of Drydocks World SEP Samrat, manufactured for importer Affcons Infrastructure Ltd., had the option for mounting drills. As per the description of CTH 8905 the categories covered under this heading include goods, inter alia, dredgers, floating cranes, floating or submersible drilling or production platform etc. A plain reading of description of CTH 8905 convey that dredgers....

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....OIA, dated 6-8-2013. Even the certificate dated 11-6-2013, issued by Marine Consultants & Engineer Surveyors, also convey that SEP Samrat is not a drilling or production platform. In view of the above, it has to be held that SEP Samrat imported by the respondent without drilling or production capability is correctly classifiable under CTH 8905 90 90. This view is supported by the judgment of Chenn....