Classification of dismantled tunnel boring machines upheld as complete machinery, not separate parts, on concurrent factual findings.

Imported consignments were treated as complete tunnel boring machines brought in dismantled for packing and transport, rather than as separate parts and components of second-hand machinery. The Tribunal accepted concurrent factual findings that the goods were assessed on merit under separate tariff headings and that the Revenue produced no contrary evidence to displace those findings. The licensing objection under Para 2.17 of the EXIM Policy, 1997-2002 did not alter the factual conclusion. The classification and assessment as semi-knocked down tunnel boring machines were therefore sustained, and the Revenue challenge failed.

---

---

Issues: Whether the imported goods were to be classified as complete tunnel boring machines imported in knocked down or semi-knocked down condition, or as parts and components of second-hand machinery requiring a specific import licence and separate assessment.

Analysis: The Tribunal noted that the adjudicating authority and the first appellate authority had found, on the facts and records, that the consignments represented two tunnel boring machines imported in dismantled form to suit packing and transport requirements. It was also found that the goods had been assessed on merit under separate tariff headings, that there was no additional evidence produced by the Revenue to disturb those factual findings, and that the materials already on record did not support the plea that the imports were merely parts and components requiring separate treatment. The reference to the licensing objection under Para 2.17 of the EXIM Policy, 1997-2002 did not alter the factual conclusion reached below.

Conclusion: The imported goods were correctly treated as tunnel boring machines imported in semi-knocked down condition, and the Revenue's challenge to the classification and assessment failed.

Final Conclusion: The impugned order was upheld and the Revenue appeal was dismissed, with the respondent's cross-objection also disposed of.

Ratio Decidendi: In the absence of contrary evidence, concurrent factual findings that imported consignments constitute complete machinery in knocked down or semi-knocked down condition must be accepted, and Revenue cannot insist on treatment as separate parts and components solely on the basis of shipment form.

---