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
respondent-Company is manufacturing floating
pontoons which it describes as `Pantoon with spuds'.
According to the respondent these goods are covered by
Chapter Heading
that the
word "Ferry" includes also a bridge of boats, pontoons or rafts, a swing
bridge, a flying-bridge and a temporary bridge ... communication
is to be established by means of a bridge of boats, pontoons or
rafts, or a swing-bridge, flying bridge or temporary bridge
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
includes any stage, stairs, landing place, hard,
jetty, floating barge (transhipper) or pontoon, and any
bridges or other works connected therewith.
(f) "dock
notice issued to him,
detaining a consignment of HDPE Pontoons, HDPE nut/bolts and
HDPE pins, that was being transported at the instance
soil including in under water by mechanical excavator 90
CK fitted on pontoon upto profile and depositing the soil away from the
site as directed ... including in an under water by mechanical excavator 90 CK
fitted on pontoon upto profile and depositing the soil away from the site as
directed
