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TMI Blog1994 (7) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... r Item 16 I(3)(i) claiming exemption under Notification No. 27/81. They stated that the tyres were meant for fitment to the combined harvestor manufactured by M/s. Vicon Ltd., Bangalore. The combine harvestor was hauled by agricultural tractor and used only in the fields. The claim was made on the understanding that these are trailers for tractors. The jurisdictional Assistant Collector of Central Excise Bombay Division E-II made enquiries and found that the combined harvestor machines manufactured by M/s. Vicon Ltd. was not a trailer falling under Tariff Item 34 of Central Excise Tariff but were classified under Item 68 Central Excise Tariff. The Assistant Collector, therefore, required the respondents to state their case before him. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the combined harvestor is not off-the-road equipment. This term is generally used for vehicles such as Dumpers, Coal-haulers etc. The harvestor is an agricultural appliance and cannot be classified under Item 16 I(1). They are also not inter-changeable tyres according to the respondents because the tyres have been applied for the fitment to the harvestor manufactured by M/s. Vicon Ltd. 3. The submissions made have been carefully considered. It is observed that the Tribunal had on earlier occasion decided an identical issue of classification of tyres for power tillers in the case of M/s. Kerala Agro Machinery Corporation Ltd. v. Collector of Customs - 1992 (62) E.L.T. 733 (Tri.) Cochin in its Final Order No. C/198/92-D, dated 5-5-199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with the tyres for motor vehicles, attracting a common effective rate of 55% ad valorem (vide S. No. 5 of the Table annexed to the Notification No. 27/81-C.E., dated 1-3-1981). However, aero tyres, tyres for fork lift trucks, power tillers etc., would be covered under the residuary category all other tyres under sub-item III of Item 16 attracting tariff and effective rates of 25% ad valorem. These instructions issued at the time of the recasting of the tariff item by the authority which brought it about can be taken note of as a useful guide in classification being in the nature of contemporaneous exposition. Even going by the wording of the Tariff Item, the power tiller for which the tyres were imported is not a motor vehicle de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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