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
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
Company and the screening plant was got fabricated on steel pontoon in an open yard outside their licensed premises, that such ferbication ... appeal filed by the appellant against confirmation of duty in respect of Pontoon manufactured by M/s. Kerala Electricals & Allied Engg
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
ward section office & Stores, ancillary mining activities, lawns & gardens.
j) Pontoon shifting, pump laying, cleaning of drills.
k) Loading, transporting scrap civil works
ward section office & Stores, ancillary mining activities, lawns & gardens.
j) Pontoon shifting, pump laying, cleaning of drills.
k) Loading, transporting scrap civil works
Ward Section Office & Stores, Ancillary mining activities, Lawns & Gardens
(j) Pontoon Shifting, Pump laying, Cleaning of Drills.
(k) Loading, transporting scrap civil works
