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TMI Blog2007 (12) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed - decided in favor of appellant. - C/52-54/2007 - A/2987-2989/2007-WZB/AHD - Dated:- 6-12-2007 - Ms. Archana Wadhwa, Shri M. Veeraiyan, JJ. REPRESENTED BY : Shri P.M. Dave, Advocate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Both these appeals are being disposed off by a common order as the issue is identical. The impugned order stands passed by the Commissioner in de novo proceedings when the matter was earlier remanded by the Tribunal with specific directions. 2. As per the facts on record, the appellant imported used and old tyres claiming the classification under Central Excise Tariff Act as 4012 20 90 and accordingly filed bills of entry. The go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tyre, they cannot bear the payload of the commercial vehicles, that these are basically used either on animal driven vehicle or tractor trolleys by poorer sections of the society, that these are not capable of being used on light motor vehicles or light commercial vehicle; that they are therefore classifiable under Customs Tariff Heading No. 4012 20 90 and are eligible for import without an import licence. 4. The Commissioner in his impugned order has referred to the expert s opinion obtained from independent sources, as directed by the Tribunal. For better appreciation, we reproduce Para 7.3 of the said order. 7.3 Pursuant to the directions given by Hon ble Tribunal, expert opinion as reproduced in Para 5 above was sought. The experts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mere deterioration of the condition of the tyres does not automatically make themselves qualified as animal drawn tyres. As such, he has observed that automobile tyres which are old and used cannot take them away from being called as automobile tyres, for the purpose of classification and valuation of Customs Act. 5. We find that the observations and findings of the adjudicating authority are against the Tribunal s remand directions, which required the Commissioner to take expert opinion and to decide the issue on the basis of actual use of the tyre; after obtaining expert opinion. Undoubtedly, the opinion obtained from various sources are to the effect that the condition of the tyre is such that they have become incapable of being used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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