2018 (6) TMI 47

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.... Shri S R Nair, EO (AR) for respondent ORDER This appeal of M/s Jaisu Shipping Co Ltd challenges the findings of Commissioner of Customs (Import), New Customs House, Mumbai in order-in-original CAO no. 40/2009/CAC/CC(I)/SHH/ Gr.VA dated 27^th February 2009 which has denied the benefit of exemption in notification no. 21/2002-Cus dated (at sl. no. 357) on import of 'second hand diesel en....

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....dule to Customs Tariff Act, 1975 is contained), which excludes coverage of goods falling under heading 8401 to 8479 of the First Schedule to Customs Tariff Act, 1975 therefrom, to deny connection with 'dredgers' to parts classified under heading 8412 of the First Schedule to Customs Tariff Act, 1975. 3.  We are not convinced by this convoluted logic adopted by the adjudicating auth....

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....entirety and harmoniously in accordance with which, all parts of dredgers, including engines, must be accorded the benefit of exemption. 4.  The adjudicating authority has, again, adopted the convoluted logic of capital goods being used for manufacture as the definitive ground for holding that 'engines' are not so. It was also held that the specific exclusion of 'generating set....