Benefit of NIL duty rate as per notification no. 21/2002-CUS duly available to Cutter Suction Dredger

Dharti Dredging Vs Commissioner of Customs And Central Excise (Supreme Court of India) Supreme Court held that without the compressors and the pipes necessary to pump the dredged material, the cutter dredger would cease to function as such. Accordingly, benefit of NIL rate of duty in terms of notification no. 21/2002-CUS dated 01.03.2002 duly available. Facts- The appellant had imported a “Cutter Suction Dredger” along with other accessories and equipments including Pipes, Anchor Boats, Multicats, Dredging pumping units, Engines and other spares and accessories. These were classified under...