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TMI Blog1994 (9) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. [Order per : S.K. Bhatnagar, Vice President]. - 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 exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specifications are actually meant for light motor vehicles and not 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention to only a particular page but the relevant technical details are mentioned 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 rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the technical experts one filed by the Technical Manager who mentions these details along 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserve that the appellants (Department) has not produced any material in support of their contention even 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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