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2014 (4) TMI 610 - AT - CustomsClassification of goods - spare parts for Segway two wheelers - Classification under 87142090 or under sub-heading 87119099 - Held that:- The bill of entry describes the goods as ‘spare parts for Segway two wheelers’. There is nothing in the examination report to suggest that the goods are complete two wheelers, as the examination report on the reverse of the bill of entry simply mentions that ‘the goods are in SKD condition’ . The goods mentioned in the examination report can be the spare parts of two wheelers in SKD condition. There is no evidence produced by the department that all components of the Segway two wheelers including the handles and columns had been imported which could be assembled to make complete two wheelers - Decided against Revenue.
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