https://www.taxtmi.com/caselaws?id=257306 Wheel rims imported under earlier Bills of Entry were treated as parts of harvester combine machinery under Chapter 84 because first-check examination, sample testing, the Chartered Engineer's opinion and market inquiry all supported the declared description and value. The Revenue's later attempt to reclassify those goods as wheel rims for commercial vehicles under Chapter 87, and to levy countervailing duty on that basis, was not justified because a subsequent reclassification of a later consignment from the same supplier did not displace the contemporaneous evidence for the earlier imports. en-us Wed, 01 Oct 2014 00:00:00 +0530 Mon, 08 Feb 2016 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257306 Wheel rims imported under earlier Bills of Entry were treated as parts of harvester combine machinery under Chapter 84 because first-check examination, sample testing, the Chartered Engineer's opinion and market inquiry all supported the declared description and value. The Revenue's later attempt to reclassify those goods as wheel rims for commercial vehicles under Chapter 87, and to levy countervailing duty on that basis, was not justified because a subsequent reclassification of a later consignment from the same supplier did not displace the contemporaneous evidence for the earlier imports. Case-Laws Customs Wed, 01 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257306