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2019 (2) TMI 1800
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....e, for the Appellant. Shri C. Mallikharjun Reddy, Superintendent (AR), for the Respondent. ORDER This appeal is directed against Order-in-Appeal No. 01/2008(G)/Cus., dated 30-6-2008. 2. The relevant facts that arise for consideration are appellant herein imported a "Speed Boat" made of steel having 2 Diesel engines of 1000 HP and filed Bill of Entry and classified the said Speed B....
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....ho, after following due process of law, upheld the Order-in-Original. Hence this appeal. 3. Ld. Counsel appearing for the appellant, after taking us through the entire case records submits that both the lower authorities have not considered the entire issue in its correct perspective. It is his submission that the lower authorities have held that Speed Boat merits classification under Chap....
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....tention to the findings of the first appellate authority. It is his submission that speed boat was imported for a specific purpose in the dredging activity for surveying and taking soundings at the dredging locations. It is his submission that the primary function of the speed boat is not navigation. He reiterated the findings of the lower authorities. 5. On careful consideration of the su....
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....ould be of such a nature wherein navigability is subsidiary to the main function. Nothing is on record to show that the vessel imported in the case in hand had equipments in order to indicate that the primary function of the vessel was for surveying and taking soundings. It is on record that the vessel is capable of navigating on his own which is a primary function for surveying. In our view, the ....