2015 (3) TMI 242

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....Shri A Jain,  DR JUDGEMENT Per Archana Wadhwa (for the Bench): After hearing both sides, we find that the appellant was engaged in the import of wheel rim for harvester combine (E- Coated Steel Wheel). In the two Bills of Entries filed dated 6.3.2007 and 12.3.2007, the appellant declared the goods as above and claimed the classification under heading 8433 9000 in the Customs Tariff Act, ....

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.... rim was meant for commercial vehicle and can be used in Ashok Leyland truck. By adopting said examination report of the Chartered Engineer, the classification in the said bill of entry was changed from Chapter 84 to Chapter 87, which attract countervailing duty. The said change in classification was accepted by the importer and goods were cleared accordingly. 3. Based upon the above development,....

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....the description for the said bills of entry was found to be wrong, which was based upon the Chartered Engineers certificate, Revenue arrived at a finding that the description in the earlier Bills of Entries were also wrong. We note that at the time of clearance of goods in terms of earlier Bills of Entries, the same were put to first check examination. As per the examination report, it is preferab....

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....undertaken and were found to be wheel rim of harvester combine. He has also opined about CIF value of the goods as also quality and condition of wheel rim and agreed with the value declared by the importer. The goods were cleared only after the first examination report as also the opinion of the same Chartered Engineer. 6. In the above scenario, the Revenue's contention that the earlier imports w....