2001 (8) TMI 431

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....J. Nambiar, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is taken up for disposal with consent of both sides. 2. The question for consideration in this appeal is the classification of the goods imported by the respondent. The invoices that accompanied the three consignments described them as parts of motor vehicles. The importer initially clai....

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....ed him to come to his conclusion. The Commissioner (Appeals) has gone by the flow chart of the importer, which according to him furnishes details of the processes to which the goods are required to be subjected before they become identifiable as motor vehicle parts. This again is insufficient. A flow chart is a mere statement by the importer; independent evidence was required before the Commission....