TaxTMI 
TaxTMI 
2001 (9) TMI 187
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.... and the two subsequent consignments per other two vessels were eligible for assessment at the rate applicable to the dredger under Accessories (Condition) Rules, 1963 read with Notification No. 133/87-Cus. 1.2. Subsequently, during the adjudication proceedings, the appellants contended before the Assistant Commissioner that the spares which had come along with the dredger covering under Bill of Entry dated 28-1-91 and in which no separate invoice had been raised by the supplier, should be assessed at the rate applicable to the dredger and the extra duty paid by them during provisional assessment, should be refunded to them, since the two conditions in terms of Accessories (Condition) Rules, 1963 read with Notification No. 133/97-Cus. have been fulfilled by them. 1.3. As regards accessories imported by them under other two different Bills of Entry, the appellants' contention was that the said spares/accessories were part of the dredger and as per the provisions of Accessories (Condition) Rules, 1963, the same have to be assessed at the rate applicable to the dredger. The said contention of the appellants was not accepted by the adjudicating authority who confirmed the demand ....
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.... Ship connecting Pontoon "CEES" :- The ship connecting pontoon "Cees" (first pontoon aft of the dredger) has been specially designed to keep the floating pipeline away from the CSD Aquarius. (iii) Anchor pontoon "AP-1" :- The anchor pontoon AP-1 has been specially designed to position the floating pipeline behind the cutter suction Dredger Aquarius. Two anchors with buoys are delivered with the pontoon. (iv) Anchor Pontoon "AP-6" :- The anchor pontoon "AP-6" has been specially designed to position the floating pipeline behind the CSD Aquarius. Two anchors with buoys are delivered with the pontoon. (v) Elbow pontoon "EP-1" :- The elbow pontoon "EP-1" has been specially designed to make a 90-degrees bend in the floating pipeline and to position the floating pipeline behind the CSD AQUARIUS. Two anchors and two buoys are delivered with the pontoon. (vi) Shore connecting pontoon "CP-7" :- The shore connecting pontoon "CP-7" is a special pontoon to make the connection in between the floating and the shore pipelines. The pontoon is equipped with an A-frame to lift/lower the swivel pipe. (vii)&nbs....
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.... that article and no separate charge is made for such supply; and that their prices are included in the price of the article. The provisions of the Accessories (Condition) Rules, 1963, thus clearly provide that the accessories, parts and implements compulsorily supplied alongwith the article and under no separate charge, is chargeable to the same rate of duty as the main article. The word, "alongwith", does not mean "togetherwith" in the sense as is sought to be construed by the Commissioner of Customs (Appeals). If the connotation of the word, "alongwith" as given by the Commissioner of Customs (Appeals) is accepted, the very purpose of giving exemption to the accessories under the Accessories (Condition) Rules, 1963 would become redundant. As is evident from the description of various accessories etc. given by the appellants above, the accessories imported by the compulsory spares/accessories and the above accessories being integral and a very important part of the Cutter Suction Dredger, the Dredger cannot function in the absence of the aforesaid accessories. 2.3 He, further, submitted that in so far as filing of three separate Bills of Entry filed by the appellants is concer....
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....and implements being compulsorily supplied for the purpose of the Dredger, they have to be assessed as parts of the Dredger classifiable under Heading 8705.10 entitled to exemption under Notification No. 133/87-Cus. Learned Advocate also placed reliance upon the Tribunal's Order No. A-1436/CAL/97, dated 6-11-1997 [2001 (135) E.L.T. 1396 (Tribunal)] wherein all the accessories including the pipelines used for carrying out the dredged material to dumping place was held to be part of the Dredger, qualifying for their classification under Chapter 8905.00 as Dredger and they are entitled to the exemption Notification No. 133/87-Cus., dated 19-3-1987. Appeal against the above Order of the Tribunal filed by the Commissioner of Customs, Bhubaneswar, was dismissed by the Honourable Supreme Court, vide their Order dated 19-2-1999 [2002 (139) E.L.T. A313 (S.C.)]. As such, learned Advocate submits that the issue has been already decided by the Tribunal and confirmed by the Honourable Supreme Court and their appeal is entitled to be allowed. 3. Appearing for the Revenue, Shri R.N. Das, learned Senior Advocate assisted by Shri Urmila Dutta, submitted that the earlier Order of the Tribunal was....