Custom, Excise & Service Tax Tribunal
Yes vs Represented By : Shri Raju & Shri K. ... on 10 March, 2014
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad COURT Application No. : C/Stay/13286/2013 Appeal No. : C/13649/2013-DB Arising out of : OIA No.329/2013/CUS/Commr.(A)/AHD, dt. 06.08.2013. Passed by : Commissioner of Customs (Appeals), Ahmedabad. For approval and signature : Mr. M.V. Ravindran, Honble Member (Judicial) Mr. H.K. Thakur, Honble Member (Technical) 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not ? 3 Whether their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Appellant (s) : C.C. Ahmedabad. Represented by : Shri Raju & Shri K. Shivakumar (A.R.) Respondent (s) : M/s. Affcons Infrastructure Pvt. Ltd.
Represented by : Shri S.J. Vyas (Advocate) CORAM :
Mr. M.V. Ravindran, Honble Member (Judicial) Mr. H.K. Thakur, Honble Member (Technical) Date of Hearing / Decision : 10.03.2014 ORDER No. A/10499/2014, dt. 10.03.2014 Per : Mr. H.K. Thakur;
This appeal is filed by the Revenue challenging the OIA No.329/2013/CUS/Commr.(A)/AHD, dt. 06.08.2013 classifying Self Elevating Platform (SEP) SAMRAT imported by the respondent under CTH 8905 90 90 when revenue is claiming the classification of SEP under CTH 8905 20 00.
2. Shri Raju (Commissioner) (A.R.) and Shri K. Sivakumar, Add. Commissioner (A.R.) appearing on behalf of the Revenue argued that as per the website downloads the SEP built by Drydocks World for the respondent, has an option for mounting of drills, piling operations and pile load testing. It was thus their case that SEP Samrat imported by the respondent needs to be classified under CTH 8905 20 00 as a drilling platform.
3. Shri S.J. Vyas (Advocate) appearing on behalf of the respondent argued that SEP imported was neither a Dredger of CTH 8905 01 00 nor a drilling / production platform. It was his case that imported goods have been correctly classified under CTH 8905 990 as floating cranes & eligible to the benefit of Notification No.12/2012-CUS, dt. 17.03.2012. Ld. Advocate relied upon the case law of C.C., Chennai Vs. Larsen & Toubro Ltd. [2013 (293) ELT 35 (Tri. Chennai)]. Where Jack-up-Barges (without drilling or production capability) were held to be classifiable under CTH 8905 90 90 and not under CTH 8905 20 00. He also furnishes a copy of a certificate dt. 11.06.2012 (relied upon by the first appellate authority), from Marine Consultants & Engineer Surveyors, Dubai, UAE; certifying, inter-alia, that SEP Samrat platform is not a floating Dock or Submersible drilling or production platform.
4. Heard both sides and perused the case records. The issue involved in the present proceedings is regarding the correct classification of a floating platform SEP Samrat imported by the importer. Respondent importer claimed the classification of SEP Samrat under CTH 8905 90 90 where as revenue is claiming the classification of the imported goods under CTH 8905 20 00. SEP Samrat at the time of Import has one Manitowoc 18000 crane (Turret Mounted Crane) alongwith six mooring winches, gen sets, Jacking system, power packs, pumps & other miscellaneous equipments. However, there were no other equipments like drills or production equipments mounted on the floating platform SEP Samrat, but as per the website literature of Drydocks World SEP Samrat, manufactured for importer Afcons Infrastructure Ltd., had the option for mounting drills. As per the description of CTH 8905 the categories covered under this heading include goods, inter-alia, dredgers, floating cranes, floating or submersible drilling or production platform etc. A plain reading of description of CTH 8905 convey that dredgers, floating cranes and floating or submersible drilling or production platforms have been treated as separately identified groups under CTH 8905. Heading CTH 8905 has been further subdivided into CTH 8905 01 00 (for dredgers), CTH 8905 20 00 (for drilling / production platforms whether floating or submersible) and CTH 8905 90 90 (for all others including floating cranes). It is not disputed that at the time of import SEP Samrat had a 18 ton crane mounted on it and did not have drilling equipments fixed. CTH 8905 20 00 will cover only drilling / production platforms (whether floating or submersible) which has equipments required for drilling or production fitted on it. This interpretation is fortified by the HSN explanatory notes relied upon by the first appellate authority in para 5.4 of the OIA dt. 06.08.2013. Even the certificate dated 11.06.2013, issued by Marine Consultants & Engineer Surveyors, also convey that SEP Samrat is not a drilling or production platform. In view of the above, it has to be held that SEP Samrat imported by the respondent without drilling or production capability is correctly classifiable under CTH 8905 90 90. This view is supported by the judgment of Chennai CESTAT, in the case of C.C., Chennai Vs. Larsen & Toubro Ltd. (Supra) where Jack-up-Barges without capability of drilling or production, have been held to be classifiable under CTH 8905 90 90. In view of the above observations, we find no justification in interfering with the orders passed by the first appellate authority.
5. Appeal filed by the revenue is rejected with consequential relief to the respondent, if any.
(Operative part of the order pronounced in the Court)
(M.V. Ravindran) (H.K. Thakur)
Member (Judicial) Member (Technical)
AVSP
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