https://www.taxtmi.com/caselaws?id=246173 The Tribunal upheld the classification of imported goods as spare parts for Segway two wheelers, rejecting the Department's argument that they should be classified as complete two wheelers based on being in SKD condition. The Tribunal emphasized the importance of specific descriptions and evidence, noting that the goods could be spare parts in SKD condition without all components for complete two wheelers. As the examination report did not confirm them as complete two wheelers and the bill of entry described them as spare parts, the Tribunal dismissed the Revenue's appeal, ruling in favor of the respondent. en-us Thu, 26 Dec 2013 00:00:00 +0530 Fri, 18 Apr 2014 15:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246173 The Tribunal upheld the classification of imported goods as spare parts for Segway two wheelers, rejecting the Department's argument that they should be classified as complete two wheelers based on being in SKD condition. The Tribunal emphasized the importance of specific descriptions and evidence, noting that the goods could be spare parts in SKD condition without all components for complete two wheelers. As the examination report did not confirm them as complete two wheelers and the bill of entry described them as spare parts, the Tribunal dismissed the Revenue's appeal, ruling in favor of the respondent. Case-Laws Customs Thu, 26 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246173