9911796707
TMI Blog2000 (2) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... red this case for decision by a Larger Bench by reference order dated 2-7-1996. For a proper understanding of the reference order, we read the relevant portion of the reference order : "......In the context of fork lift trucks in the case reported in 1993 (63) E.L.T. 542, the Tribunal after taking into consideration the scope of the tariff description as to what constitute classification of equi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for power tillers i.e. whether tyres and tubes meant for power tiller would merit classification under sub-heading 4011.91 and 4013.91 respectively tyres and tubes of a kind used on vehicles or equipments designed for use off the road or under sub-headings 4011.99 and 4013.99 respectively as 'others'. 2. The matter has been examined in the Board. Power tillers is a kind of a vehicle or equipme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Benches of the Tribunal on the same issue, we are of the view that the different should be resolved by a Larger Bench. In the above view of the matter, we direct the registry to place the file before the Hon'ble President for consideration of constituting a Larger Bench in this regard." 2. It is common case that tyres of power tiller and fork lift trucks have been treated alike for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision reported in 1996 (83) E.L.T. 515 have been dismissed by their Lordships of the Supreme Court, we are of the firm view that the decision of the Tribunal in 1996 (83) E.L.T. 515 holds the field. In this view of the matter the contention of the appellant that the goods cleared by them are to be classified under Tariff sub-headings 4011.99 and 4013.99 has to be accepted. We do so. Ordere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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