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TMI Blog2013 (9) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have been classified under Customs Tariff Item 8431 49 90 - Held that:- The classification originally adopted for clearing the goods appears to be correct – revenue had not been able to show that the goods imported were goods other than hot rolled sections - There was nothing to suggest that the goods when imported had a nature of parts of tractors - he had been importing this product prior t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es section hot rolled of length 560mm". 3. The appellants proposed to classify under Heading 7228 70 11 and the goods were cleared under risk-management system of the customs computer that is without assessment by any officer. Later when the Bill of Entry was scrutinized on the basis of invoice and other documents furnished along with the Bill of Entry, Revenue was of the view that the goods cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The entire process of cutting shoes to the required size, drilling holes on it and making notches to join the shoes is done in their factory. It is their contention that the goods imported fit exactly into the description of CTI 7228 70 11. In fact the entry with prefix "---" which precedes the said entry is for "Angles', shapes and sections not further worked than hot-rolled, hot-drawn or extrude ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified under Chapter 84. 7. As a rejoinder, the counsel submits that when the orders are placed they indicate their part number so that from the stage of supply of order till its use, the material is tracked properly and no inference about the nature of goods imported should be drawn from the part number indicated. 8. Considering the submissions of both sides, prima facie, we are of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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