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2012 (4) TMI 366 - CESTAT, AHMEDABADClaiming free import of old and used tyres classified under SH 4012 2090 - Department examined the consignment stating approximately 35% to 45% can be used as such on Indian roads and remaining cannot be used as such - SCN issued for reclassification and imposition of fine and penalty - first appellate authority, uphold the reclassification of the goods imported by the appellant under CH 4012 2010/20 – Held that:- 100% examination revealed that the number of tyres that can be used as such, merits the classification under CSH No.4012.2010/20 as correctly upheld by first appellate authority - the lower authorities classification that the entire consignment under CSH No.4012.2010/20 is incorrect - balance number of tyres in both the appeals which can be used as such, they have to be classified under CSH 4012 2090, as has been declared by the assessee - remanded the matter only for the purpose of valuation and for re-visit of the imposition of penalty and redemption fine.
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