9911796707
TMI Blog2018 (3) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... yres, interchangeable tyre treads, tyre flaps and inner tubes will not get covered under parts or accessories under N/N. 11/2006-CE. - the issue needs reconsideration by the adjudicating authority - appeal allowed by way of remand. - Appeal No: E/211/2008 - A/30221/2018 - Dated:- 31-1-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND Mr. MADHU MOHAN DAMODHAR, MEMBER(TECHNICAL) None for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Act, 1944 for the products cleared. 5. It is noted from the records that appellants had cleared Rubber tyres and inner tubes claiming them not to be parts and discharged the duty liability as per Section 4 of CE Act, 1944; also on an understanding that these goods having been cleared to the original equipment manufacturers, provisions of Section 4A of Central Excise Act are not applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and inner tubes will not get covered under parts or accessories under notification No. 11/2006-CE. It seems that both lower authorities have not considered this communication/clarification in its right perspective while arriving at a conclusion. 7. In view of the foregoing, in our considered opinion, the issue needs reconsideration by the adjudicating authority. Without recording any opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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