TaxTMI 
TaxTMI 
2011 (10) TMI 448
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.... buses and trucks and they were interchangeable wheels, which could be used in buses, trucks and trailers. Therefore, it appeared that in view of Section Note 3 to Section XVIII of the Customs Tariff, such goods were classifiable under Customs Tariff Heading No. 8708 70 00 on the basis of its principal use as "Road Wheels". In terms of Notification No. 61/2007, dated 29-3-2007 steel wheels of nominal diameter 16" x 20" classifiable under Chapter 87 attracted anti-dumping duty @ US $ 368.18 per MT. Since the nominal diameter of the goods in the impugned case was 7.5" x 20" the duty was applicable, whereas at the time of the assessment of the goods, the said duty was not levied. Accordingly, a show-cause notice dated 30-1-2008 was issued proposing to levy anti-dumping duty on the impugned goods amounting to Rs. 1,37,41,280/- and interest thereon under Section 28 of the Customs Act, 1962. The said show-cause notice was adjudicated vide the impugned order wherein the classification was held to be under CET Heading 8708 70 00 of the Customs Tariff. The demand for differential duty of Rs. 1,45,58,530/- being duty short levied and interest thereon was confirmed under Section 28 of t....
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....he judgment of the Apex Court in the case of HPL Chemicals Ltd. v. C.C.E., Chandigarh reported in 2006 (197) E.L.T. 324 (S.C.) and C.C.E., Nagpur v. Vicco Laboratories, 2005 (179) E.L.T. 17 (S.C.). In the present case while the department alleges that the principal use of the imported wheel is for buses and trucks and, therefore, the wheels are classifiable under Heading 87.08, there is no material evidence adduced by the department to support this proposition. The appellants in their written submission dated 15-2-2008 filed before the ld. Commissioner gave the technical specifications of their products and how it is different from the wheel used for trucks. However, these submissions have not been rebutted or controverted in the impugned order. The appellant also submitted that they have been selling the imported wheels only to trailer manufacturers and in all the documents relating to import and domestic sales, the goods are described as parts of trailers only. 3.3 The ld. Counsel further submits that Heading 87.16 covers trailers and parts thereof and as per HSN explanatory note at page XVII-8716-1, this position has been indicated. To classify under Heading 87.08 ....
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....classifiable under Heading 8708.70 00 and it is for this reason that anti-dumping duty has been demanded on steel wheels of nominal diameter of 16" x 20", when imported from China under Section 28 of the Customs Act. In the Central Excise invoices issued by the party, it is not clear whether the goods sold by them are the same are those imported. Further, the description given in the Excise invoice reads as "wheel disc or wheel rims" as against the description in the bill of entry, which mentioned the goods as "Trailer parts - wheel rims". Words "trailer parts" are missing from all the Central Excise invoices submitted by them. As regards the claim of the appellant that the classification under CTH 8708 70 00 during the part of the period was a clerical error committed by the CHA, the ld. Jt. CDR disputes the same. The lt. Jt. CDR referred to the preliminary findings of the anti-dumping authority wherein it is stated that the investigation covered steel wheel for trailers also for considering imposition of anti-dumping duty, from which it is very clear that steel wheels for trailers are leviable to anti-dumping duty, inasmuch as such steel wheels are principally used for buses and ....
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....Cus., dated 29-3-2007 imposing the provisional duty as also Notification No. 124/07-Cus., dated 31-12-2007 imposing final duty describe the goods subject to the anti-dumping duty as those falling under Tariff Item 8708 70 00 of the First Schedule to the Customs Tariff Act. In other words, only those wheels falling under 8708.70 00 attracts anti-dumping duty levy. CTH 8708 covers parts and accessories of motor vehicles of Heading Nos. 8701 to 8705. These vehicles are tractors, motor vehicle for transport of persons, motor cars including station wagon and racing cars, motor vehicle for transport of goods, such as lorries and trucks, dumpers and special purpose motor vehicles, such as crane lorries, fire fighting vehicles, etc. Trailers and semi-trailers fall under Heading No. 87.16 of the Customs Tariff and parts and accessories of trailer fall under 8716.90. As per the HSN explanatory Note to 8716.90 dealing with parts, it includes (i) chassis and component parts thereof (ii) axles (iii) bodies and parts thereof (iv) wooden or steel wheels and parts thereof including wheels fitted with their tyres (v) coupling devices (vi) brakes and parts thereof (viii) shafts, swingle-bars and sim....