The Cutter Suction Dredger is normally rated according to either the diameter of the discharge pipe, which may range from 150 mm to 1100 mm, or by the cutter head driving horsepower, which may range from 20 to 5000, or in the case of very large dredgers by the total installed horse power. The main pontoon structure contains the dredge pumps, the main engines and all ancillary engines, drives and equipment. The discharge from the dredge pumps passes over the stern or opposite end the cutter of the pontoon to a heavy hose or flexible coupling, to which is connected a floating pipeline which in turn is connected to an onshore pipeline. Sometime an intermediate sea bed pipeline may be used. The British Standard Specification is also being reproduced below for better appreciation. Pipelines affect both the performance and operational efficiency of the Cutter Suction Dredger. The diameter of the pipeline has a direct bearing on the efficiency of the hydro transport process. Pipelines fall into the following two categories. From the above description of the Cutter Suction Dredger also, we find that Pipelines attached with the Suction Dredger forms an indispensable part of the main mother craft. The cutter head, which may be electrically or hydraulically driven, encloses the suction intake of a centrifugal dredge pump. The cutter head is mounted at the extremity of a fabricated steel structure, termed the ladder, which also supports the suction pipe. The technical and practical requirement of disposal of the dredged material makes the Pipelines a part of the main Dredger. We find that the evidence relied upon by the appellant firm in the shape of the British Standard Specification, strongly favour their case. Accordingly, we hold that the various types of Pipelines are a part of the Dredger itself, qualifying for their classification under Chapter as Dredgers and therefore, they are entitled to the exemption Notification. As we have held Pipelines as a part of the Dredger enjoying exemption under Notification, the appellants further claim of exemption under Notification, in the alternative, does not required any consideration. The appeal is thus allowed.