9911796707
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Issues:
Classification of imported goods under Customs Tariff Headings 8716.9090 and 8708.7000 for anti-dumping duty. Analysis: The judgment deals with an application for stay against the pre-deposit of a confirmation of demand of anti-dumping duty on goods imported by the applicants. The applicants had imported "Trailer Parts/Steel Wheels size 7.5 x 20" and classified them under Customs Tariff Heading 8716.9090 initially. However, authorities later contended that the steel wheels should be classified under CTH 8708.7000, subject to anti-dumping duty under Notification No. 51/2007. The applicant argued that the goods should fall under CTH 8716, which applies to parts and accessories of motor vehicles, including trailers. The tribunal analyzed the Customs Tariff Headings and noted that if the parts are to be used in motor vehicles falling under CTH 8701 to 8705, classification under CTH 8708 would be appropriate. However, specific entries in CTH 8716 for trailers and trailer parts supported the applicant's classification of the imported wheels as "Trailer Parts and Steel Wheels." The tribunal also examined the Harmonized System of Nomenclature (HSN) notes, which indicated that parts of trailers, including steel wheels, could be classified under CTH 8716. Based on this analysis, the tribunal found that the applicants had established a prima facie case for the waiver of the pre-deposit of the anti-dumping duty amount. Consequently, the application for the waiver of pre-deposit was allowed, and the recovery of the duty amount was stayed pending the disposal of the appeal. The judgment highlights the importance of accurately interpreting Customs Tariff Headings and HSN notes to determine the correct classification of imported goods for the imposition of anti-dumping duties.
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