9911796707
TMI Blog1997 (5) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... Ram, Member (T)]. In this appeal filed by the appellant the matter relates to the eligibility of the piston rings imported by them to the benefit of exemption Notification No. 172/89-Cus., dated 29-5-1989. Under exemption Notification No. 172/89-Cus., dated 29-5-1989 under Sl. No. 7 of the table annexed to that notification goods falling under 84.09 were eligible for concessional rate of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appellant s counsel had sought time to produce documents. The matter was adjourned for today i.e. 21-5-1997. We find that no document have been produced. 2. For the respondents Revenue Smt. Ruchira Pant, SDR stated that the tractor were motor vehicles and as the parts of engine which were interchangeable for use with motor vehicles were excluded from the purview of Sl. No. 7 of the table a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ten engaged in the transport of goods. Under Section 2(44) of the Motor Vehicles Act, 1988 tractor is a motor vehicle. Under the erstwhile Item No. 34 of the Central Excise Tariff tractors were given a separate sub-item no. and both motor vehicles and tractors were covered under the same Item No. 34 of the erstwhile Central Excise Tariff. 5. Ld. SDR had referred to the Tribunal decision in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
