2014 (4) TMI 610

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....dvocate JUDGEMENT Per Rakesh Kumar; The respondent imported a consignment of goods declared as 'spare parts for Segway two wheelers' and filed a bill of Entry No.499319 dated 28.1.2008 for their clearance by classifying the goods under sub-heading no.87142090 of the Tariff. They also enclosed the supplier's invoice dated 27.11.2007 describing the goods as spare parts for Segway two wheele....

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....wo wheelers, the same cannot be classified as complete two wheelers under heading 8711. Against this order of the Commissioner (Appeals), this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Shri Govind Dixit, ld. Departmental Representative, assailed the impugned order by reiterating the grounds of appeal and pleaded that observations of the Commissioner (Appeals) that the....

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..... Commissioner on the reverse of the bill of entry simply says that the goods are in SKD condition, that the examination report nowhere states that the goods are complete two wheelers in SKD condition and that the Dy. Commissioner's observation on the reverse of the bill of entry may be about segway parts of the two wheelers in SKD condition, that the invoice enclosed by the importers describes th....