2018 (1) TMI 722

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....i S.N. Panda, Advocate - for the respondent ORDER Per. B. Ravichandran This appeal is by Revenue against order dated 12/07/2017 of Commissioner (Appeals), New Custom House, New Delhi. The respondent filed a bill of entry for clearance of imported goods declared as "outer RIM part of tractor trolley". The declared value and the duty are Rs. 18,90,210/- and Rs. 5,56,497/- respectively. On examina....

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....ction 114A of the Customs Act, 1962. 2. On appeal, the impugned order held that the Original Authority did not give any valid reason for re-classifying the product under 8708 and it upheld the declared classification in the bill of entry. Appellate Authority relied on the description under CTH 8716 which covers parts and accessories of trailers and include wheel, parts etc. Accordingly, he held t....

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....esent appeal. 3. The learned AR elaborating the grounds of appeal relied on Rule 2 (a) of General Interpretative Rules of Customs Tariff, the RIMs welded with the Discs were imported as outer Rim part of tractor trolley. Only a minor article i.e. demountable RIM was missing from the complete article known as wheel. The importer himself admits in his voluntary statement that Rim sizes imported by ....

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....cle. No supporting evidence was adduced. Anti Dumping duty is attracted only on importation of "flat base steel wheels" having nominal diameter 16" - 20" as given under Heading 8708.7. Three parts of Rim are essential to form a wheel namely outer ring, welded disk and demountable ring. The demountable ring is an essential part of wheel without which a proper wheel cannot be formed. The imported go....