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Issues: Whether steel wheel rims imported as trailer parts were classifiable under Heading 87.16 or Heading 87.08, and consequently whether anti-dumping duty and differential duty were exigible.
Analysis: The allegation that the goods were principally used for buses and trucks was not supported by evidence in the notice or the adjudication order. The import invoices consistently described the goods as trailer parts or parts of trailers, and that description remained unchanged before and after the anti-dumping notifications. The HSN note to Heading 87.16 covers parts of trailers, including wooden or steel wheels and parts thereof, while Heading 87.08 applies to parts and accessories of motor vehicles of Headings 87.01 to 87.05. In the absence of proof from the department that the goods were principally used for vehicles falling under Heading 87.08, the burden of establishing classification under that heading was not discharged. Since the anti-dumping notifications applied only to goods classifiable under Heading 87.08, the levy could not be sustained on trailer wheels falling under Heading 87.16.
Conclusion: The goods were held classifiable under Heading 87.16 and not under Heading 87.08, and the demand of anti-dumping duty with consequential differential duty and interest was set aside in favour of the assessee.
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