Supreme Court Allows Appeal in Customs Duty Exemption Case for Dredger Components. Imported goods like pumping units and pipes are held as integral parts of a cutter suction dredger, entitling them to nil duty under Notification No. 21/2002-CUS, based on functionality and precedent in Boskalis Dredging India Pvt. Ltd.
1 Mar 2023The dispute involved an appellant who imported a cutter suction dredger along with accessories such as pumping units, pipes, air compressors, and othe...
