Goods imported separately cannot be clubbed for the purpose of classification

Baba Baidyanath Trading Company Vs Commissioner of Customs (Port) (CESTAT Kolkata) CESTAT Kolkata held that goods imported separately by two different importers cannot be clubbed for classification purpose. Goods imported by appellants not in CDK condition cannot be classified under Customs Tariff Heading 87038040. Facts- Big Bull Traders Pvt Ltd (Appellant 1) is a manufacturer of Tricycle and holds ICAT certificate issued by the designated agency. Baba Baidyanath (Appellant 2) is a Trading Company dealing in parts of Tricycle. Appellant 1 imported some parts of the Tricycle and procured some ...