9911796707
TMI Blog1999 (1) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : Gowri Shankar, Member (T)]. Appellant was a manufacturer of tyres. It declared in the classification list filed by it on 28-10-1987 and 1-4-1988 inter alia pneumatic tyres used for animal drawn vehicles or hand carts bearing mark ADV of the size and claimed the benefit of Notification Nos. 91/87 and 135/87. These notifications exempt from additional duty of excise, such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been placed by the Collector on his view that size 16 4 is misdeclared. J.K. Tyres, a prominent tyre manufacturer also was consulted by the Department in this regard has confirmed that the term 16 4 related to old nomenclature of the tyre measurement. The tyres are for wheel barrows and designed for speed up to 15 kms. per hour. Limitation is placed on the ground that classification list had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e old nomenclature would refer to 16" outer diameter whereas the new nomenclature it would refer to internal diameter. If the department was mislead by this in approving the classification list of tyres of 16 4 as to animal drawn vehicles it would have to be shown that such tyres were not meant for animal drawn vehicles but for different purpose. There is no attempt to do so either in the notice o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamination before the Collector not said anything that such supports the department s case; on the contrary Dixit has explained that the tyres could not be used on autorickshaws when the two tyre dealers have taken a non committal stand. Therefore no material to show that the goods in question were manufactured by the appellant or sold by the appellant as for being used on autorickshaws. The charg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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