Classification of goods cannot be altered as some parts imported and cleared under separate BOE

Commissioner of Customs (Imports) Vs Kaveri Seed Company Ltd (CESTAT Chennai) CESTAT Chennai held that merely because some parts were imported separately and cleared under a separate Bill of Entry (BOE), the department cannot contend that the goods cannot be classified under CTH 8437. Goods classifiable under CTH 8437 as order placed for supply would be complete only by including the goods imported vide both Bills of Entry. Facts- The respondents imported 2 nos. of seed processing lines for seed processing plant, each with an intake capacity of 10 tons per hour vide two Bills of Entry both dat...