Tugboats covered under Chapter 8904 are not eligible for benefit of notification 72/2017

Van Oord India Private Limited Vs Commissioner of Customs (CESTAT Ahmedabad) CESTAT Ahmedabad held that imported tugboats are not machinery, equipment or tools. It is specifically covered under Chapter Heading 8904 and hence benefit of notification no. 72/2017-Cus. dated 16.08.2017 not admissible. Facts- M/s Van Oord India Pvt Ltd and Ors. (Appellant) imported two old and used Tugs viz “Coaster Rambler” and “Coaster Voyager” with consumables on re-export basis, for execution of ONGC Dredging project at Hazira Port in terms of contract dated 15.06.2018. The appellant claimed concession...