https://www.taxtmi.com/caselaws?id=85678 The Tribunal upheld the Collector's classification of car tyres, halogen lamps, auto fans, and car coolants as consumer goods. It found mis-declaration of description and quantity in import documents and set aside the valuation based on Nepal invoices for certain items, directing a fresh determination of value. The Tribunal confirmed the valuation of tools and reduced the value of specific items. The impugned order was set aside, and the cases were remanded to the Commissioner for fresh disposal in accordance with the law and the Tribunal's findings. The appeals were allowed accordingly. en-us Fri, 05 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85678 The Tribunal upheld the Collector's classification of car tyres, halogen lamps, auto fans, and car coolants as consumer goods. It found mis-declaration of description and quantity in import documents and set aside the valuation based on Nepal invoices for certain items, directing a fresh determination of value. The Tribunal confirmed the valuation of tools and reduced the value of specific items. The impugned order was set aside, and the cases were remanded to the Commissioner for fresh disposal in accordance with the law and the Tribunal's findings. The appeals were allowed accordingly. Case-Laws Customs Fri, 05 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85678