1987 (6) TMI 259

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....aha, J.D.R., for the Respondent. [Order per : I.J. Rao, Member (T)]. - We heard these two appeals together as they involve common questions and related to the same items. 2. The question that arises in these two appeals is the correct classification of the imported goods for the purpose of levy of C.V. Duty. Imported goods as described by the appellants were "Rolled tyres for E.G. Carriag....

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....eel and subsequently machined all over. The importers claim assessment under CET 26AA(1) for purposes of countervailing duty as being semi-finished steel tyres. The scope of 26AA(l) of the CET is semi-finished steel including blooms, billets, slabs, sheet bars, tin bars and hoo bars. As per this description the steel products are by products for manufacture of subsequent articles and these are mer....

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....t these processes clearly show that at the time of importation the wheels/tyres were in a very crude form and nowhere near the final shape which is the assessment as done by the Customs. 6. Shri D.K. Saha, Ld. JDR, after examining the facts and circumstances and perusing the appellate order, has nothing to say in the matter. 7. We have considered the arguments of both the sides. It is clear ....