2010 (12) TMI 447

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..... DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].  - The appellants herein filed bill of entry in April, 2000 for the import of used tyres, declaring their assessable value as Rs. 2,52,280/- and classifying them under CTH 4012.90. On examination, the goods were found to be meant for heavy vehicles and light commercial vehicles and would therefore fall under EXIM Code .....

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..... ng to the assessees, CVD is not leviable on old and used rubber tyres, but only on old and used pneumatic tyres. We find that what was imported was used rubber tyres and therefore they are pneumatic tyres. It is not the case of the assessee that rubber tyres imported by them are not pneumatic tyres. Hence no ground has been made to set aside the levy of CVD. The fine amount is also very reasonable .....

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