2009 (2) TMI 159

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....tification No. 23/98-Cus., dated 2-6-98. After studying the information furnished by the supplier on the goods under import, certificate issued by M/s. SGS India Limited and the relevant explanatory notes to Sections XVI and XVII, the Assistant Commissioner of Customs found that the impugned goods comprised a dredger of CSH 8905.10 as it had the essential character of a complete dredger. He classified the consignment under CSH 8905.10 following Rule 2(a) of the Interpretative Rules as the consignment did not include pontoon and outlet pipes. Allowing the appeal filed by the Revenue against the order of the Assistant Commissioner, the Commissioner (Appeals) passed the impugned order vacating the order of the original authority as not sustain....

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....omprised a pump used for dredging sands, minerals etc. under water on a floating structure. The pump was of suction type. The impugned order did not indicate the appropriate classification of the diverse goods under import though it vacated the classification ordered by the original authority as not maintainable. In the absence of finding of appropriate alternate classification for the impugned goods, the order of the Commissioner (Appeals) which vacated the order of the Assistant Commissioner was not sustainable. The appellants also contended that the requirement of classifying separately presented parts of dredger under the respective entries in the tariff appropriate to them did not apply when a complete dredger was imported under knocke....

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....otes, it is stipulated that - "Contrary to the provisions relating to the transport equipment falling in other Chapters of Section XVII, this Chapter excludes all separately presented parts (other than hulls) and accessories of vessels or floating structures, even if they are clearly identifiable as such. Such parts and accessories are classified in the appropriate headings elsewhere in the Nomenclature, for example......" The Commissioner (Appeals) interpreted this note to mean that a dredger imported in dismantled condition cannot be classified as a dredger and that the diverse parts comprising the structure had to be classified in appropriate headings outside Chapter 89. We find that the Commissioner (Appeals) has misread the note.....