9911796707
TMI Blog1999 (12) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... e purposes of testing them prior to commencing manufacture thereof. For the purposes of the payment of countervailing duty thereon, they claimed the benefit of excise duty exemption Notification No. 20/84, dated 1st March, 1984. The same was denied to them upon the basis that the tyres that they had imported were designed for on and off road application. In the Tribunal's view, the said notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fty rupees per tyre (ii) tubes Twenty-five per cent ad valorem (b) Others - (i) tyres One thousand and five hundred rupees per tyre." Sub-heading (II) deals with tyres for cycles and cycle rickshaws. Sub-heading (III) deals with tyres for vehicles or equipment designed for use off the road. The first Explanation to Heading 16 says that the expression 'motor vehicles' means all mechanically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf of the respondents is, at best, a statement that these tyres are capable of use on the road and off the road. It is enough if the tyres are capable of use on the road and are fitted to a mechanically propelled vehicle, other than a tractor, designed for use upon the road. This is not in question. Clearly, then, the imported tyres fall within sub-heading (I)(b)(i) of Item 16 and are entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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