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5. It is stated that navigational equipments namely digital global positioning system are only to position the vessel and in no way can it to be treated as the parts of dredger or parts for the repair of dredger.

6. It is stated that according to the documents submitted by the importer, the Cutter Suction Dredger has a pontoon hull structure and dredging takes place when the dredger is anchored. The dredger process involves an initial powerful cutting action followed by suction and pumping of the discharge via pipeline to land mass or occasionally to barges. Cutter Suction Dredger is used with a variety of ancillary equipments including pipe lines, anchors, cutter heads, lifting equipments and so on. It is stated that as per the literature submitted by the company, the cutter head consists of various blades and is designed to cut or break out the seabed material efficiently and convey it towards the suction intake. The cutter head itself consists of cutter blades on which adapters are welded. The adapters form the base for attachment of chisels or pick points with which the soil to be dredged will be loosened and cut before being sucked by the pumps. The choice of chisels or pick points would vary depending upon the soil or dredging process. The dredged soil is pumped via pipe line with the help of dredging pumps. In the context of the aforesaid operation, the above goods cannot be the treated as the parts of dredgers and as a consequence they are not entitled for benefit of said exemption notification.

48. Navigational Equipment : It is an electronic equipment to receive signals from satellite in order to position the dredger at the exact position where it has to start dredging. Digital Global Position System Antenna is required for positioning the dredger accurately during the dredging process at the appropriate place. The importers have claimed this item as constituent of the dredger and for its classification along with dredger under Tariff Heading 8905.10 of CTH. As already noted, this tariff sub-heading refers only to dredgers and also as noted, the Section XVII does not have a note for classifying the parts suitable for use solely or principally with a particular kind of machine. Section Note 2 clearly states that the expression "parts" and "parts and accessories" do not apply to articles contained in (a) to (1) whether or not they are identifiable as per the goods of the Section. Note 2(e) refers to machines or apparatus of Heading Nos. 84.01 to 84.79, or parts thereof; articles of Heading No. 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading No. 84.83.