Dredgers, one Barge, two self propelled
Multicat along with accessories, pipelines and pontoons required for
2
Appeal No. C/11445-11446/2018-DB
dredging operation ... month of February 2017, they imported "Old and Used
Pipelines, Pontoons etc." declaring the same to be integral part of the
dredgers already
respect of the products manufactured by them pontoon with spuds claiming the classification under chapter heading no. 89.05 and claiming exemption from payment of duty ... cleared by them; explains that the self elevating platform is nothing but pontoon with spuds. He would submit that the HSN entry
river side. According to the Revenue, the Appellants manufactured the floating structures/pontoons and used as construction aids. A Show Cause Notice ... along with interest and penalty on floating structures/pontoons. The Adjudicating Authority dropped the demand of duty of Rs.20,41,074.37on fabricated structures
vessel constructed by M/s. Chenxi
China was basically a pontoon fitted with
two cranes and full fledged material
handling conveyor system for handling (
loading ... recovery of sunken
vessels; permanently moored air sea rescue floats,
bathyscaphes, pontoons fitted with lifting or handling
machines (e. G. Derricks, cranes, grain elevators
ships and LASH-
type vessels.
(6) Barges of various kinds, lighters and pontoons being
flat-decked vessels used for the transport of goods and,
sometimes ... recovery of sunken vessels;
permanently moored air-sea rescue floats; bathyscaphes;
pontoons fitted with lifting or handling machines (e.g.,
derricks, cranes, grain elevators
ships and LASH-
type vessels.
(6) Barges of various kinds, lighters and pontoons being
flat-decked vessels used for the transport of goods and,
sometimes ... recovery of sunken vessels;
permanently moored air-sea rescue floats; bathyscaphes;
pontoons fitted with lifting or handling machines (e.g.,
derricks, cranes, grain elevators
ships and LASH-
type vessels.
(6) Barges of various kinds, lighters and pontoons being
flat-decked vessels used for the transport of goods and,
sometimes ... recovery of sunken vessels;
permanently moored air-sea rescue floats; bathyscaphes;
pontoons fitted with lifting or handling machines (e.g.,
derricks, cranes, grain elevators
work related to
supply, fabrication, erection, testing and commissioning of Berthing
Pontoons, Dock Blocks, Wedge Blocks, Gangways etc., at Naval Dockyard,
Visakhapatnam in terms ... earlier period the demands raised for the said
fabrication and supply of pontoons under the category of WCS was dropped
by the Department
this case,
the appellant imported vessel which has been registered as SU PONTOON by
the Indian Register of Shipping. It also has cranes built ... DESCRIPTION OF THE VESSEL:
The vessel was originally built as a steel pontoon for carriage of deck
cargo. The vessel is a dumb barge with
2005-Cus. dated 11.1.2005 which discusses about the classification of pontoon and accommodation barge, would submit that this accommodation barge in pontoon are similarly replaced ... appellant any further, as that clarification is in respect of pontoon and barges and not in respect of any motor boats.
10. In view
