https://www.taxtmi.com/caselaws?id=212761 The Tribunal upheld the classification of 3,142 imported rubber tyres as used tyres under CSH No.40122020, emphasizing the importance of re-treaders' expertise in determining usability. It disagreed with the Commissioner's decision to enhance the value of the tyres and imposed a nominal penalty and fine for the violation of EXIM Policy provisions. The Tribunal directed a re-assessment of duty payable on the usable tyres and instructed the Commissioner to adhere to foreign trade policy provisions. The Commissioner was directed to comply with the remand order by re-considering the issues in line with the Tribunal's directions. en-us Wed, 07 Mar 2012 00:00:00 +0530 Mon, 23 Apr 2012 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212761 The Tribunal upheld the classification of 3,142 imported rubber tyres as used tyres under CSH No.40122020, emphasizing the importance of re-treaders' expertise in determining usability. It disagreed with the Commissioner's decision to enhance the value of the tyres and imposed a nominal penalty and fine for the violation of EXIM Policy provisions. The Tribunal directed a re-assessment of duty payable on the usable tyres and instructed the Commissioner to adhere to foreign trade policy provisions. The Commissioner was directed to comply with the remand order by re-considering the issues in line with the Tribunal's directions. Case-Laws Customs Wed, 07 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212761