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2019 (1) TMI 1715 - AT - CustomsClassification of imported car - Chrysler 300C Sedan RHD car, 3000cc Diesel Operated with seating capacity of 12 persons including driver - classification based on seating capacity of the car - whether classifiable under CTH 87032299 or under CTH 87029099? - HELD THAT:- The fact is not under dispute that the said car was registered with the Transport Authority in Madhya Pradesh State, certifying seating capacity of the same as 11+1 persons. Though, the car in question was originally manufactured with 5 seater capacity, it was converted before sale to the respondent to have 12 seater capacity and not put to use before conversion. The fundamental principal of assessment of imported goods is that same should be assessed in the form, it is presented for assessment after importation - Since, at the time of import, the car was having capacity to carry 12 persons including driver, which has also been accepted by the examining officer by the department, the car should appropriately be classifiable under CTH 8702 as claimed by the respondent. Appeal dismissed - decided against Revenue.
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