deposited in reclamation bund, behind the training wall.
ii) Ship connecting Pontoon "CEES" :- The ship connecting pontoon "Cees" (first pontoon ... keep the floating pipeline away from the CSD Aquarius.
iii) Anchor pontoon "AP-1":- The anchor pontoon AP-1 has been specially designed
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
dated 2-8-1976 in respect of "Pontoons" which had been assessed under Heading 89.07 of the Customs Tariff. There is no dispute ... Bill of Entry, the goods were described as follows :-
4. Floating pipeline pontoons (vised) dia 9.00 x 4.10 x 3.10 mtr.
6. Anchor pontoons (used
claiming classification under 89.05 for a product 'Pontoon with Spuds.' The Assistant Commissioner issued a notice seeking an amended declaration under Heading ... words -
"the original plan for construction of a pontoon of size 24 x 24 m x 2 m with spuds was sought
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
observations made by the Assistant Commissioner was that pontoons and platforms could not qualify for the term "ships" as the same were ... Tariff as amplified by the HSN that the word "pontoons" is capable of being interpreted differently. Where pontoons are used to describe flatdecked
dated 26-11-1984 passed by the Collector Appeal, Bombay holding that pontoons were ocean going vessels. According to the appellant, the Collector Appeals ... analysed how pontoons can be ocean going vessels for the purpose of tax exemption under Notification No. 55/75-CE. Pontoons, says that Appellant Collector
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
