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<h1>Imported Car Duty Assessment Appeal Dismissed by CEGAT Tribunal</h1> <h3>AK ROHTAGI Versus COLLECTOR OF CUSTOMS</h3> The appellant's appeal regarding the classification for duty assessment of an imported car was dismissed by CEGAT, New Delhi. The tribunal upheld the ... Classification The appellant imported a car and disputed the classification for duty assessment. The appellant argued for a different method of calculating horsepower, but the tribunal upheld the lower authorities' decision based on the RAC rating method. The appeal was dismissed. (Citation: 1987 (10) TMI 263 - CEGAT, NEW DELHI)