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2018 (1) TMI 722 - AT - CustomsClassification of imported goods - outer RIM part of tractor trolley - classified under CTH 87169010 or under CTH 8708? - Anti Dumping duty is imposable even on CKD or SKD condition - Held that: - the goods imported were commercially known and declared in the invoice as ‘tractor trolley parts’ under Heading 8716. The principal use asserted for such Rim and disk is with the tractor trolley used mainly for agriculture related activities - The Original Authority relying on a statement of the respondent that the said rims and disks can be used in a commercial vehicle, proceeded to classify the same attracting AD duty - In the absence of any sustainable evidence there is no justification for re-classifying the product and also to reject the declared value. Appeal dismissed - decided against Revenue.
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