https://www.taxtmi.com/caselaws?id=286127 The Tribunal concluded that the imported car should be classified under CTH 8702 as claimed by the respondent, based on the seating capacity of 12 persons, including the driver. The decision was supported by the principle that goods should be assessed in the form they are presented for assessment after importation. The Tribunal found no merit in the appeal filed by the Revenue and dismissed it accordingly. en-us Fri, 04 Jan 2019 00:00:00 +0530 Wed, 04 Nov 2020 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286127 The Tribunal concluded that the imported car should be classified under CTH 8702 as claimed by the respondent, based on the seating capacity of 12 persons, including the driver. The decision was supported by the principle that goods should be assessed in the form they are presented for assessment after importation. The Tribunal found no merit in the appeal filed by the Revenue and dismissed it accordingly. Case-Laws Customs Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286127