https://www.taxtmi.com/caselaws?id=124089 The Tribunal reclassified imported used and old tyres from 4012 20 90 to 4012 20 10 and 4012 20 20, setting aside the Commissioner's order confiscating goods and imposing penalties. Expert opinions deemed the tyres unsuitable for motor vehicles, leading to a ruling exempting them from import licenses. The Tribunal rejected the Commissioner's assessment of assessable value, overturning the decision due to lack of evidence supporting the classification as old, used, rejected rubber tyres. The appellants were granted relief as the Tribunal upheld their contentions regarding the condition and usability of the imported tyres. en-us Thu, 06 Dec 2007 00:00:00 +0530 Mon, 18 Sep 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124089 The Tribunal reclassified imported used and old tyres from 4012 20 90 to 4012 20 10 and 4012 20 20, setting aside the Commissioner's order confiscating goods and imposing penalties. Expert opinions deemed the tyres unsuitable for motor vehicles, leading to a ruling exempting them from import licenses. The Tribunal rejected the Commissioner's assessment of assessable value, overturning the decision due to lack of evidence supporting the classification as old, used, rejected rubber tyres. The appellants were granted relief as the Tribunal upheld their contentions regarding the condition and usability of the imported tyres. Case-Laws Customs Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124089