2018 (1) TMI 722

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..... nt that the said rims and disks can be used in a commercial vehicle, proceeded to classify the same attracting AD duty - In the absence of any sustainable evidence there is no justification for re-classifying the product and also to reject the declared value. Appeal dismissed - decided against Revenue.
Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri H.C. Saini, Authorized Representative (DR) - for the appellant Shri S.N. Panda, Advocate - for the respondent ORDER Per. B. Ravichandran This appeal is by Revenue against order dated 12/07/2017 of Commissioner (Appeals), New Custom House, New Delhi. The respondent filed a bill of entry for clearance of imported goods declared as "outer RIM part of tra .....

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..... egarding valuation of the imported goods, he held that before relying on NIDB data, parameters like nature, quality, level of import, time of import etc. are to be looked into before loading the value based on contemporaneous import of similar or identical goods. There is no reason recorded by the Original Authority for rejecting the transaction value. After relying on various decided case laws, the Appellate Authority held that there is no legal basis to re-determine the assessable value and accordingly, set aside the impugned order both on classification as well as valuation. Aggrieved by this order, the Revenue filed the present appeal. 3. The learned AR elaborating the grounds of appeal relied on Rule 2 (a) of General Interpretative Ru .....

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..... demountable ring, of a size 7.5 x 20. The respondent neither imported complete wheel nor the size of the imported goods are in the diameter of 16" x 20". The Department never adduced any evidence for change in the classification as well as to reject/re-determine the assessable value. 5. We have heard both the sides and perused the appeal record. We note that the original order was silent on various crucial aspects. This was pointed out in the impugned order. We note that the goods imported were commercially known and declared in the invoice as 'tractor trolley parts' under Heading 8716. The principal use asserted for such Rim and disk is with the tractor trolley used mainly for agriculture related activities. The Original Authority relyin .....

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