9911796707
TMI Blog1990 (4) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ri L.C. Chakravarti, J.D.R., for the Respondent. [Order per : Ms. Jyoti Balasundaram, Member (J)]. - The issue for determination is the classification of tyres for front-end Loaders and for vehicles or equipments meant for mounting of cranes - whether under Tariff Item 16-III CET as claimed by the assessee or Tariff Item 16-I(i) CET as claimed by the Department. 2. The appellants claimed class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the case of Ranadip Shipping & Transportation Co. (P) Ltd. v. Collector of Customs -1989 (42) E.L.T. 398. T.I. 16-I(i) is to be read in conjunction with T.I. 34, 34A and 34B & only those tyres for vehicles falling under T.I. 34 would be covered by the scope of T.I. 16-I(i). The word "equipment" occurring in T.I. 16-I(i) is of too wide an ambit, embracing within its fold, everything in the wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or activity' would mean that 'equipment' is of very wide meaning, and 'vehicle' means a carriage or conveyance, while the front end loaders & cranes (the tyres of which are to be classified) only lift loads, excavate earth or level the ground and the function of moving is only incidental or ancillary, thus ruling out classification under 16-I(i). 4. In reply Shri L.C. Chakravarti, learned JDR con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equipment contained in McGraw-Hill Dictionary of Scientific and Technical Terms and pleads for classification of the tyres under Tariff Item 16-I(i). 5. We have heard both sides and carefully considered their submissions. 6. There is no dispute that the front end loaders and cranes are material handling equipments. They are mechanically propelled vehicles which carry loads from one point to ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd tyres for vehicles or equipment designed for use off the road. The cranes and front end loaders are equipment designed for use off the road and therefore the tyres for such equipment comes squarely within the purview of Tariff Item 16-I(i). We do not see any force in the contention of the appellants that the word "equipment" contained in the above mentioned Tariff Item is capable of too wide an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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