9911796707
TMI Blog1992 (1) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... to have 50% life in them. The Assistant Collector decided that while the classification declared by the appellant under the Customs Tariff Act as used pneumatic tyre under sub-heading 4012.20 was acceptable, for the purpose of levy of the additional duty (countervailing duty) under the Central Excise Tariff Act, their classification should be 4011.50 as Pneumatic tyres, of rubber - of a kind used on other motor vehicles (for example, buses, lorries and station wagons) . They were also given the benefit of exemption at me rates specified under Notification 41/89-C.E., dated 1-3-1989. The following portion of the Assistant Collector s order is relevant:- Additional duty as levied under the Customs Tariff Act and is charged as per Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 1962, which provides for mutilation of such goods, as are ordinarily used for more than one purpose. Under this provision duty is leviable at the rate as would be applicable, if the goods had been imported in the mutilated form. The second plea of the appellant was that under Section 3 of the Customs Tariff Act, 1975, levy of additional duty being equal to the excise duty for the time being leviable on a like article, if produced or manufactured in India, the term like article should be interpreted to mean old and used articles, and, in the absence of such an entry in the excise tariff, no duty was leviable on their goods. This plea was also rejected by the Collector (Appeals) on the ground that, in the absence of any tariff entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raises an interesting question. The import policy permits import of rubber tyres subjected to at least one cut before shipment from the exporting country or before clearance from the customs; exemption from central excise duty is given only to cut tyres. Since excise duty is being levied as additional duty of customs under Section 3 of the Customs Tariff Act, it is to be levied under Section 12 of the Customs Act, on goods imported into India and the goods imported being uncut tyres (or, in other words tyres) they are not eligible for exemption under Notification 76/86. The orders of the lower authorities have correctly been made arid the appeal therefore fails on miscount. We also agree with the Collector (Appeals) that Section 24 Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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