9911796707
TMI Blog1992 (5) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants herein for refund of Rs. 52,602.19 being excess duty paid Power Tiller Tyres. The brief facts are as follows :- The Appellant is a Kerala Government Company registered under the Companies Act. The appellant is engaged in the manufacture of Power Tillers and its spares. The appellant was importing tyres and tubes for the Kubata Power Tillers. The above Power Tillers for the purpose of Countervailing duty was classified under 16-III. The appellant imported 600 pcs. of tyres and tubes as per ex. SSS. AFRICAN EXPRESS. At the time of clearance of the above, Cochin Customs assessed Countervailing duty under CET 16-I(1). Since the rate of Countervailing duty charged is illegal as per appellants as it can be assessed only 16-III an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .N. Nair, the learned Departmental Representative appearing for the Department contended that the classification by the lower authorities was correctly made under Item 16-I(1) as the import related to a period subsequent to 1981 when the Tariff Item was recast. He also pointed out that the appellants herein had clearly admitted before the Collector (Appeals) that the tyres were meant for equipments designed for working off the road. It was also submitted by the learned Departmental Representative that Circular instructions by the Central Board of Excise and Customs are not binding on adjudicating authority for which he relied upon the case of Collector of C.E., Kanpur v. Krishna Carbon Paper Co., reported in 1988 (37) E.L.T. 480 (S.C.). 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) has also been clearly set out in the new description of Tariff Item 16. Off-the-road tyres are generally designed for fitment in motor vehicles like off-the-highway dumpers, and earth moving equipments like graders, bulldozers, scrapers, front-end loaders, draglines, excavators etc. They are normally of the sizes 12.00 - 24 and above. Some of these tyres are also of the tubeless type. These OTR tyres are essentially equipped with extra heavy tread with rugged bar and block tyre patterns for high traction designed to operate on broken surface strewn with sharp, fresh blasted rocks and boulders as at mining, earth moving and construction sites. Special cut resistant and high abrasion resistant rubber compounds are used in their manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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