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2015 (3) TMI 242 - AT - CustomsClassification of goods - misdeclaration of goods - Held that:- Entire case of the Revenue is based upon description of the goods made in the subsequent bills of entry filed on 15.5.2007. Inasmuch as the description for the said bills of entry was found to be wrong, which was based upon the Chartered Engineers certificate, Revenue arrived at a finding that the description in the earlier Bills of Entries were also wrong. We note that at the time of clearance of goods in terms of earlier Bills of Entries, the same were put to first check examination - samples were taken and referred to some Chartered Engineer M/s. Varun Chandok. As per his report dated 8.3.07, the goods were examined, market survey was undertaken and were found to be wheel rim of harvester combine. He has also opined about CIF value of the goods as also quality and condition of wheel rim and agreed with the value declared by the importer. The goods were cleared only after the first examination report as also the opinion of the same Chartered Engineer. - In the above scenario, the Revenue’s contention that the earlier imports were also of wheel rims of commercial vehicles cannot be appreciated. Merely because the import is from same supplier and the weight of the rim is identical to the weight of present rim, will not make them the rims of commercial vehicles instead of rims of harvester combine, especially when the same chartered engineer has examined the earlier imported goods and have conducted market inquiry and found the same to be wheel rims of harvester combine, the Revenue’s endeavor to change the classification of the goods earlier imported by changing the description, is neither justified nor warranted. - Decided in favour of assessee.
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