9911796707
TMI Blog1993 (6) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... y dated 4-9-1984 for clearance. The said goods were assessed to duty under Tariff Item 40.05 of CTA for the purpose of customs duty and under Tariff Item 16(1) of CET for the purpose of countervailing duty. Countervailing duty was levied on ad valoram basis that is to say 60% plus 10%. Thereafter the appellants filed their application for refund of the countervailing duty on the ground that CVD was payable on specific basis and not on ad valorem basis under Notification No. 20/84-C.E., dated 1-3-1984. The same was rejected by the Assistant Collector of Customs observing as follows : In conclusion, if the tyres imported are Motor Vehicles tyres the concession under CET 20/84 can be granted. If the tyres are designed for use off the road v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. 5. Arguing on behalf of the appellants Shri A.N. Haksar, Learned Sr. Advocate submitted that both the authorities below erred in denying the benefit of the said Notification No. 20/84-C.E., dated 1-3-1984 which provides for levying of CVD at specific rate. Elaborating on his submissions, he submitted that the said Notification No. 20/84-C.E. provides for a specific rate of duty on tyres whether used on road or off the road and since it is not a conditional Notification, the Collector (Appeals) erred in interpreting the same by stating that for claiming the benefit under the said Notification it must be proved by the importer that the imported tyres were exclusively designed for on the road use. He has read the said Notification in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence that the imported tyres were not designed for use off the road. From the catalogue filed by the appellants it is clear that the imported Radial Avon, Radial M.K. II Tyres were equally suitable for express coaching, fast trunking and short distance general haulage work. Referring page 26 of the literature he submitted that it is stated therein that these tyres are specifically designed for on/off the road applications. In other words his submission was that since the imported Radial Tyres have multiple use, the benefit was rightly not extended to the appellants. To support his submissions he cited the Final Order No. 287/92-C, dated 8-10-1992 passed by this Tribunal in the case of M/s. Mahindra and Mahindra Limited v. Collector of Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loon cars. In other words, it does not provide for concessional rate of duty in respect of tyres for vehicles or equipments designed for use off the road - Item No. III. Realising this position it was the contention of the learned counsel for the appellants that the imported tyres fall under Sl. No. 5 sub-item 1(1)(b)(i) of the Table attached to the said Notification provided for concessional rate of duty for tyres for motor vehicles other than tyres for auto rickshaws and saloon cars. Since according to him the imported Radial tyres for vehicles are not designed for use off the road. In the instant case it is an admitted position that the imported tyres are specifically designed for on/off road application. The manufacturer s own descrip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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