Home Case Index All Cases Customs Customs + AT Customs - 2007 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (12) TMI 389 - AT - CustomsClassification of Tyres, old and used - Held that: - it cannot be said that the goods in question are tyres falling under Heading 4012 20 10 and heading 4012 20 20 as held by the Commissioner. We, accordingly, agree with the appellants that no specific licences were required for import of the same. Having classified that the goods are old, used, rejected rubber tyres, which are more in the nature of scrap and junk, the reduction of the transaction value and enhancement of the assessable value by the Commissioner cannot be upheld, especially when there is no evidence to that effect. Appeal allowed - decided in favor of appellant.
|