9911796707
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Issues:
1. Import of Rubber Tyres, tubes, and flaps under Open General Licence (O.G.L.) 2. Assessment of concessional duty on imported tyres 3. Additional duty leviable on imported tubes and flaps 4. Interpretation of "rim size" for determining additional duty 5. Entitlement of appellants to import tubes and flaps under O.G.L. 6. Classification of appellants as "Actual Users" Analysis: 1. The appeal concerned the import of Rubber Tyres, tubes, and flaps under O.G.L. The appellants imported two consignments seeking clearance under specific categories of the Import Export Policy 1990-93. The Additional Collector held that the appellants, not being Actual Users, were not entitled to import tubes and flaps under O.G.L. Consequently, the tubes and flaps were confiscated under the Customs Act. 2. The appellants claimed concessional duty on the imported tyres under Notification No. 185/88. They also contested the assessment of additional duty on tubes and flaps based on the rim size. The Additional Collector rejected their contentions, leading to the appeal. 3. The dispute revolved around the interpretation of "rim size" for determining the additional duty on imported tubes and flaps. The appellants argued that the rim size should be considered as the width, while the respondents contended that it signifies the diameter of the tube. This disagreement formed a crucial aspect of the case. 4. The judgment delved into the entitlement of the appellants to import tubes and flaps under O.G.L. The definition of "Actual User" under the Import Policy for the period 1990-93 was examined to determine whether the appellants, as an apex body representing bus and truck operators, were eligible for such imports. The conclusion was that the appellants did not qualify as Actual Users, leading to the rejection of their appeal. 5. The classification of the appellants as "Actual Users" played a significant role in the decision. The judgment highlighted the definitions of "Actual User (Industrial)" and "Actual User (Non-Industrial)" under the Import Policy, emphasizing that the appellants did not fit into these categories, thereby justifying the Additional Collector's findings. 6. Lastly, the judgment addressed the calculation of additional duty based on the rim size of the imported tubes and flaps. The analysis of relevant notifications and specifications led to the conclusion that the rim size should be construed as the diameter rather than the width, aligning with the interpretation put forth by the respondents. Consequently, the appeal was rejected based on these considerations.
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