https://www.taxtmi.com/caselaws?id=336253 Imported consignments were treated as complete tunnel boring machines brought in dismantled for packing and transport, rather than as separate parts and components of second-hand machinery. The Tribunal accepted concurrent factual findings that the goods were assessed on merit under separate tariff headings and that the Revenue produced no contrary evidence to displace those findings. The licensing objection under Para 2.17 of the EXIM Policy, 1997-2002 did not alter the factual conclusion. The classification and assessment as semi-knocked down tunnel boring machines were therefore sustained, and the Revenue challenge failed. en-us Fri, 02 Dec 2016 00:00:00 +0530 Tue, 30 Jan 2018 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336253 Imported consignments were treated as complete tunnel boring machines brought in dismantled for packing and transport, rather than as separate parts and components of second-hand machinery. The Tribunal accepted concurrent factual findings that the goods were assessed on merit under separate tariff headings and that the Revenue produced no contrary evidence to displace those findings. The licensing objection under Para 2.17 of the EXIM Policy, 1997-2002 did not alter the factual conclusion. The classification and assessment as semi-knocked down tunnel boring machines were therefore sustained, and the Revenue challenge failed. Case-Laws Customs Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336253