2010 (12) TMI 447

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....R, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].  - The appellants herein filed bill of entry in April, 2000 for the import of used tyres, declaring their assessable value as Rs. 2,52,280/- and classifying them under CTH 4012.90. On examination, the goods were found to be meant for heavy vehicles and light commercial vehicles and would therefore fall under EXIM Code ....