https://www.taxtmi.com/caselaws?id=353986 Imported rims and discs declared as tractor trolley parts were held correctly classifiable under Heading 87169010, because the record did not provide sustainable evidence to reclassify them under Heading 8708 or to bring them within the anti-dumping notification; anti-dumping duty was therefore not leviable. The declared transaction value was also accepted, since rejection of value requires recorded reasons and contemporaneous data can be used only after considering relevant import parameters such as nature, quality, level and time of import. On the facts, no valid basis existed to discard the declared value or re-determine assessable value. en-us Fri, 12 Jan 2018 00:00:00 +0530 Fri, 29 Jun 2018 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353986 Imported rims and discs declared as tractor trolley parts were held correctly classifiable under Heading 87169010, because the record did not provide sustainable evidence to reclassify them under Heading 8708 or to bring them within the anti-dumping notification; anti-dumping duty was therefore not leviable. The declared transaction value was also accepted, since rejection of value requires recorded reasons and contemporaneous data can be used only after considering relevant import parameters such as nature, quality, level and time of import. On the facts, no valid basis existed to discard the declared value or re-determine assessable value. Case-Laws Customs Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353986