TMI Blog2014 (4) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are in SKD condition . On this basis, the department classified the goods under sub-heading 87119099 of the Tariff as two wheeler vehicles and the duty was assessed accordingly. The respondent filed an appeal before the Commissioner (Appeals) against the assessment order of the Asstt. Commissioner. The Commissioner (Appeals) vide impugned order-in-appeal dated 15.05.2008 held that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d categorically remarked in the examination report on the bill of entry that the goods are in SKD condition, that when in terms of the examination report the goods were complete Segway two wheelers in SKD condition, the same have to be classified under sub-heading no.87119000 of the Tariff, more so, when in the instant case only, a simple assembly operation would be required to assemble components ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Powerbase X2 turf with batteries attached, which are part of Segway two wheelers and are not complete two wheelers, as handles and columns had not been imported, that in view of this, the goods imported could not be classified under sub-heading 87119099 as complete two wheelers and that in view of the above, there is no infirmity in the impugned order. 5. We have considered the submissions f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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