TaxTMI 
TaxTMI 
2019 (1) TMI 574
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....it 'used work boat "ASL Gallant" with complete spare parts, accessories and consumables from Singapore as a temporary import on re-export basis vide Bill of Entry No. 224/2011 dated 28.10.2011. Initially, the said Bill of Entry was assessed on 31.10.2011 by the Assistant Commissioner of Customs, Nagapatinam with BCD of 5% and CVD of 1% as per Notification No. 01/2011 (supra) and all other applicable duties on the date of import. 2.2 A Show Cause Notice dated 06.06.2012 was issued by the Commissioner of Customs, Trichy on the following terms: a. The Exemption benefits under Notification No. 27/2008-Cus. dated 01.03.2008 and 01/2011-CE dated 01.03.2011 should not be denied to them in respect of the said goods imported vide Bill of Entry No.....
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....forum. 3. We have heard Shri. N. Viswanathan, Ld. Advocate appearing for the assessee-appellant and Shri. B. Balamurugan, Ld. AC (AR) appearing for the Revenue. 4. The contentions of the Ld. Advocate are that the work boat had been utilized to transport dredging spare parts, dredging equipments and consumables to the dredgers; assisted in dredging operations for a dumb (non-propelled) CSD; that the dredging operations could not be carried out without the use of the work boat which is an essential equipment for the operation; that it has been held that the floating pipelines, pontoons and work boat imported are part of dredgers classifiable under CTH 8905; that DGFT Policy Circular No. 29/2009-14 dated 17.03.2010 (sic 26/2009) has clarifie....
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....ion depends on the characteristic of the boat and not the items that came along with the boat. 8. Section 2(22) of the Indian Customs Act, 1962 defines 'goods' to include :- (a) vessels, aircrafts and vehicles; (b) stores; (c) baggage; (d) currency and negotiable instruments; and (e) any other kind of movable property; By the above definition, the Ld. Advocate wanted to impress upon us that the boat comprising of certain machinery/equipments is also required to be equated with 'goods' since the above definition even covers vessels. 9. Drawing our attention to Section 74 of the Customs Act, Ld. Advocate further submitted that the imported goods having been re-exported within a period of three months from the date of importation, the ....
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....contradiction we can safely assume that the impugned goods are also covered under this Chapter. The grounds of appeal and even the written submissions and the arguments advanced during the course of hearing do not anywhere dispute the above facts. 13.1 The above facts are pari materia with that of the Order of the Mumbai Bench of the Tribunal in the case of Shipping Corporation of India Ltd. (supra) relied on by the Ld. Advocate. In its Order, the Mumbai Bench after considering the rival contentions and also after going through several decisions relied on, has concluded as under : "6.12 In the light of the above discussions, import duty demand on vessels Smit Lumba, imported by the Shipping Corporation of India and Posh Giant-1 and Salvar....
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..... To be eligible for the concession, the goods should be either machinery, equipment or tools. Tugs and barges can, by no stretch of imagination, be considered as falling in this category. They fall under Chapter 89 as "Ships, boats and floating structures". Therefore, in our view, the appellant would not be eligible for any duty concession under the said Notification and the claim in this regard is not sustainable." 13.2 In view of the above, we do not see any reason to interfere with the findings of the lower authority on the classification and the denial of benefit of Notification No. 27/2008 (supra). 14. In the same case, the Mumbai Bench of the CESTAT has also dealt with another issue taken by way of alternate plea and the relevant ....