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TMI Blog1999 (10) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... owri Shankar, Member (T)]. Two questions are proposed for reference to the High Court. The first question is whether Modvat credit in respect of the inputs not used in the manufacture of cars, but used in the manufacture of light and heavy commercial vehicles can be used for payment of duty while clearing cars. The second is whether cars and light or heavy commercial vehicles can be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner s conclusion that this was not permissible does not appear to have been challenged before the Tribunal. The arguments by the Advocate for the appellant recorded in paragraph 16 of the Tribunals order indicates that his arguments were based on an assumption that the conclusion of the Collector in this regard was correct. The Tribunal s order thus does not deal with the first question. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d wood occurring in Heading 44.08 of the tariff, for plywood venyl panels and similar laminated goods. The Court, in considering the meaning of the term similar referred to the Supreme Court judgment in Nath Steel Equipment v. C.C.E. to say that the word does not mean identical but means corresponding to or resembling to in many respects, somewhat like or having general likeness. In that judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loads. The reliance by the departmental upon the definition upon the terms similar and identical in Customs Valuation Rules is misplaced. The meaning of the words are limited to the rules and definition therein cannot be applied to other enactments. 7. It therefore appears to us the decision of the Tribunal in regarding the similar kind of vehicles is in accordance with the view expressed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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