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TMI Blog2018 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri H.C. Saini, Authorized Representative (DR), for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal is against order dated 13-5-2010 of Commissioner (Appeals-I), Indore. The appellants are engaged in the manufacture of tyres, tubes and flaps falling under Central Excise Tariff Headings 40.11, 40.12 and 40.13. The dispute in the present case relates to the liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has given a very cryptic finding to the effect that in terms of decision of Hon'ble Supreme Court in the case of G.S. Auto International Ltd. v. CCE, Chandigarh reported in 2003 (152) E.L.T. 3 (S.C.), the classification of goods is to be determined by commercial identity test and not by functional test. Accordingly, he held that tyres, tubes and flaps have "the identity with automobiles and prove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be decided on the basis of tenable material or evidence to determine how such article is understood in "common parlance" or in "commercial world" or in "trade circle" or "in its popular sense meaning". Similar views have been expressed by the Apex Court in CCE, New Delhi v. Connaught Plaza Restaurant (P) Ltd. reported in 2012 (286) E.L.T. 321 (S.C.) and Commissioner of Trade Tax, U.P. v. Karto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 4A as parts of automobile. It is to be noted here that tyres and tubes are not only used for automobiles. They are used in animal drawn vehicles, aircrafts and various other machineries. As such even on this ground, it is not tenable to hold the tyres and tubes are to be considered as parts and components of automobiles. 5. Considering the above discussion, we find no merit in the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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