IN THE CESTAT, PRINCIPAL, NEW DELHI BENCH (COURT NO. I)
SATISH CHANDRA, PRESIDENT & V. PADMANABHAN, MEMBER (T)
Polaris India (P) Ltd. v. Commr. of Cus. (ICD, TKD)
Appeal No. C/50321/2016/DEL, Order No. C/A/55482/2017-CU(DB)/DEL
24 July, 2017
Appeal allowed.
Appellant by: Harish Bindumadhavan, Advocate
Respondent by: Govind Dixit and R.K. Manjhi, Authorised Representatives
V. Padmanabhan, Member (T)
The appeal is against the Order-in-Original No. 26/PR/COMMR/DM/2015, dt. (30-11-2015)/14-12-2015. The appellant filed five bills of entry for clearance of All-Terrain Vehicles by declaring the same as Sportsman Forest Tractor/Forest Tractor and cleared the same by paying @ BCD 10%, CVD @ nil by classifying the same under Tariff Heading 870 120 10. The bills of Entry-wise details of the clearances are as under :--