2007 (12) TMI 389

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..... lant imported used and old tyres claiming the classification under Central Excise Tariff Act as 4012 20 90 and accordingly filed bills of entry. The goods were examined and it was found that the same were fit to be used as tyres of motor vehicles and hence classifiable as 4012 20 10 and 4012 20 20. Accordingly, the investigations were initiated, statements of various persons recorded and proceedings initiated by way of issuance of show cause notice, which culminated into an order passed by the Commissioner, confiscating the goods, enhancing the value of the same and imposing penalty. The said order of the Commissioner was, however, set aside by the Tribunal accepting the appellant's stand that the expert opinion given by the MRF Limited who .....

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..... e 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 from L.D. Engineering College, Ahmedabad found the tyres old and used and not left with any transportation life except scrap/junk. They further stated that for safety reasons, these tyres may not be put to actual use in automotives. Shri Ramanjit Singh Sra from M/s. Bangalore Tyre Service, Ahmedabad opined that tyres were worn out and such which cannot be used in motor vehicles but in animal drawn vehicles. He also stated that there was no guarantee for success of these tyres after re-treading. The third expert Shri Kantilal Virji Oza from. M/s. Sudhir Tyre Works, Mundra opined t .....

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..... pinion. 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 in motor vehicle and air pressure they may blast at any time. The opinion of M/s. Bangalore Tyre Service, Ahmedabad is to the effect that main use of above tyres is in animal driven vehicles like bullock-cart, camel-cart as well as tractor trolleys in village. Similarly, the opinion given by L.D. College of Engineering is to the effect that the tyres do not have any transportation life, except scrap/junk. 6. In view of the above opinions, it cannot be said that the goods in question are tyres falling under Heading 4012 20 10 and heading 4012 20 20 as held by the Commissio .....

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