Supreme Court of India
M/s Dharti Dredging and Infrastructure Ltd. v. Commissioner of Customs and Central Excise, Guntur
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the various types of Pipelines are a part of the Dredger itself, qualifying for their classification under Chapter 8905.00 as Dredgers and therefore, they are entitled to the exemption Notification No. 133/87-Cus., dated 19.3.
Judgment, page 6
From the headnote
Customs Tariff Act, 1975 – Note 2 to Section XVII – Inapplicability of – Items excluded and denied the benefit of exemption notification, if integral parts of “Cutter Suction Dredger” – Appellant imported a Cutter Suction Dredger along with other accessories and equipments including Pipes, Anchor Boats, Multicats, Dredging pumping units, Engines and other spares and accessories classified under the Chapter Heading 8905 10 00 of the 1975 Act – Claimed benefit of nil rate of duty under the notification – Assistant Commissioner held that the multicats, pipes, imported dredging pumping units and…
Authorities it was built on
Where later benches applied it
Of those, 1 mentioned
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