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TMI Blog2015 (3) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineer M/s. Varun Chandok. As per his report dated 8.3.07, the goods were examined, market survey was undertaken and were found to be wheel rim of harvester combine. He has also opined about CIF value of the goods as also quality and condition of wheel rim and agreed with the value declared by the importer. The goods were cleared only after the first examination report as also the opinion of the same Chartered Engineer. - In the above scenario, the Revenue’s contention that the earlier imports were also of wheel rims of commercial vehicles cannot be appreciated. Merely because the import is from same supplier and the weight of the rim is identical to the weight of present rim, will not make them the rims of commercial vehicles instead of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , declaring the goods as wheel rim of harvester combine and claiming the classification under Chapter 84. Identical examination of the goods was undertaken by the Customs authorities and the opinion of the Chartered Engineer, Shri Varun Chandok was also filed. As per the opinion of Chartered Engineer the wheel rim was meant for commercial vehicle and can be used in Ashok Leyland truck. By adopting said examination report of the Chartered Engineer, the classification in the said bill of entry was changed from Chapter 84 to Chapter 87, which attract countervailing duty. The said change in classification was accepted by the importer and goods were cleared accordingly. 3. Based upon the above development, Revenue entertained a view that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l wheels are that of harvest combine, country of origin is China, He further reported that steel wheel of the type and quality is Approx. is ₹ 1200 per steel wheels. Gross weight of the goods in the five container found to be 85.140 MT. Report of C E and weight slips are placed in the file. 5. We further note that samples were taken and referred to some Chartered Engineer M/s. Varun Chandok. As per his report dated 8.3.07, the goods were examined, market survey was undertaken and were found to be wheel rim of harvester combine. He has also opined about CIF value of the goods as also quality and condition of wheel rim and agreed with the value declared by the importer. The goods were cleared only after the first examination report a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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