9911796707
TMI Blog1994 (9) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... t]. This is an appeal filed by the Revenue against the order of the Collector (Appeals), Pune dated 8-12-1993. 2. The Learned DR stated that the Respondents are the manufacturers of `tyres for motor vehicles and a question has arisen whether in respect of the tyres of the specification 6.70-15. they were entitled to the benefit of exemption under Notification No. 41/89-C.E., dated 1-3-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Saloon Cars. This was evident from the I.T.T.A.C. Data Manual in which this specification is indicated under the heading tyres for light commercial vehicles. 6. It was also their submission that the certificates which had been filed by the respondents before the Learned Collector (Appeals) include one from Mahindra Nissan Allwyn Ltd. dated 7th January, 1991 and another from Eicher Motor Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned at the various pages re-produced by them. These pages indicate the distinction between the tyres meant for passenger s cars and those meant for light commercial vehicles. The Data takes into account a number of criterion which the department appears to have missed or not noticed. Apart from the rim sizes the ply rating and other technical criterion are equally important because the tyres mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with reasons for the same and summerises the salient features and distinguishing characteristics and as also the affidavit of their marketing manager and dealers. 12. While all these materials had been placed before the Collector (Appeals) the department had not filed any material to the contrary and that is why the ld. Collector (Appeals) has mentioned that while they had filed documents in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this stage. 16. Whereas, the respondents have submitted the full particulars and shown the distinguishing features with reference to the relavent technical parameters on the basis of specifications indicated by an independent All India Organisation namely I.T.T.A.C. in its Data Manual as well. 17. In view of the above position, we dismiss the department s appeal as unsubstantiated. 18. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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