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2011 (10) TMI 448 - AT - CustomsAnti dumping duty - Classification - Notification No. 61/2007, dated 29-3-2007 - in the show-cause notice as also in the order-in-original, the adjudicating authority has observed that the goods under importation was principally used as the wheels for buses and trucks and it could also be used as wheel for trailers - commercial invoices submitted by the appellant in respect of the imports made indicates the goods as “Trailer parts, wheel rims size 7.5” x 20” - In the invoice dated 16th August, 2006, the goods are described as “parts or accessories of trailers wheel rim size 7.25 x 20” in respect of bill of entry no. 891065, dated 6-9-2006; so is the case in respect of invoice dated 16-9-2006 relating to imports vide bill of entry No. 92072, dated 5-10-2006 - Both the Notifications No. 51/07-Cus., dated 29-3-2007 imposing the provisional duty as also Notification No. 124/07-Cus., dated 31-12-2007 imposing final duty describe the goods subject to the anti-dumping duty as those falling under Tariff Item 8708 70 00 of the First Schedule to the Customs Tariff Act - from the documentary evidence available on record, it is clear that the goods under importation merit classification under Heading 87.16 and not under Heading 87.08 as alleged with the notice - Held that: In the absence of any such evidence it is very difficult to accept the contention of the department that the goods under importation merits classification under Heading 87.08 and attracts anti-dumping duty - Appeal is allowed
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