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TMI Blog2012 (4) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ification that the entire consignment under CSH No.4012.2010/20 is incorrect - balance number of tyres in both the appeals which can be used as such, they have to be classified under CSH 4012 2090, as has been declared by the assessee - remanded the matter only for the purpose of valuation and for re-visit of the imposition of penalty and redemption fine. - E/355, 356/2007 - Final Order Nos. A/411-412/2012-WZB/AHD - Dated:- 26-3-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri P.P. Jadeja, Consultant: for Assessee. Shri R.Srova, A.R.: for the Revenue. Per: M.V. Ravindran: These appeals are directed against OIA No.49 50/2007-KDL/Cus/ Commr(A)/AHD, dt.9.5.2007 and OIA No.47 48/2007-KDL/Cus/ Commr(A)/AHD, dt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act, 1962 and for re-visit of the imposition of penalty and redemption fine and he set aside the separate penalty imposed on the proprietor and Power of Attorney holder. The appellants are in appeal against the order of first appellate authority to the extent of classification of the product imported. Revenue is not in appeal against the said impugned order in any respect. 4. Heard the ld.Counsel. ld.Counsel submits that the classification of the product under CSH 401220.10/20 is incorrect as the goods which are imported are used pneumatic tyres and would fall under CSH 40122090. He would submit that in an identical situation, this Bench in the case of Galaxy Pet Packaging Syntex Vs CC 2009 (233) ELT 358 (Tri-Ahd), has held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied under CSH 4012 2010/20 as held by the lower authorities or 4012 2090 as claimed by the assessee. 9. The factual matrix of this case is that the consignment of old and used tyres were examined by the experts and they held a view that 35% to 45% of the tyres are usable as such and the balance are not usable as such. After the receipt of Committee s report, 100% examination was carried out by the lower authorities, the lower authorities have identified the exact number of old and used tyres which can be used as such without any further process, while holding that balance number of tyres in both the appeals cannot be used as such. In our considered view, in both these appeals, 100% examination has revealed that the number of tyres that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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