The Tax Publishers 2017 TaxPub(ST) 1808 (CESTAT-Del)

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

ORDER

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 :--

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT

TaxPublishers.in

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619 (11 am - 5 pm)

E-Mail : mail@taxpublishers.in / mail.taxpublishers@gmail.com