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TMI Blog2017 (8) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... he chassis and seventh as a spare tyre. At the point of sale of the motor vehicle, only six tyres have been found fitted on the chassis. Such being the case, the contention of the appellant that the seventh tyre also has been used in the motor vehicle cannot be appreciated - The contention of the appellant that they have complied with the provisions of Motor Vehicles Act is also misplaced - appeal dismissed - decided against appellant. - E/191/2006 & E/192/2006 - 41051-41052/2017 - Dated:- 21-6-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri M. Kannan, Advocate, For the Appellant Shri S. Govindarajan, AC (AR), For the Respondent ORDER Per Bench The appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2002. When the issue was carried to Commissioner (Appeals), he upheld the orders of the original authority. Hence the present appeals. 2. With the above background, we heard Shri M. Kannan, Ld. Advocate and Shri S. Govindarajan, Ld. D.R. 3. Ld. Advocate arguing the case of the appellant submitted that Notification No.6/2002 dated 1.3.2002 talks only about the usage of tyres in the manufacturing process which is duly complied with and the Notification does not extend its scope beyond the manufacturing point and the sale of the vehicles without the said tyres from the RSOs is totally outside the purview of Notification No.6/2002. Motor Vehicles Act talks only about clearance of vehicle with 7 th tyre and not with sale of the vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Rate under the First Schedule Rate under the Second Schedule Condition No. (1) (2) (3) (4) (5) (6) 81 4011.90, 4012.11, 4012.19, 4012.90 or 4013.90 Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles - Nil 5 Condition No.5 . Where such use is elsewhere than in the factory of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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