Others tyres One thousand and five hundred rupees per tyre.
It is numberodys case that the tyres that were imported were specific for vehicles or equipment designed for use off the road.
The order of the Tribunal is under appeal.
The same was denied to them upon the basis that the tyres that they had imported were designed for on and off road application.
Their case is that the tyres were for on road use.
The said numberification grants exemption to, inter alia, tyres for motor vehicles other than tyres for auto rickshaws and saloon cars of the size therein stated, if they fall within Sub heading I b i of Heading 16.
What is relied upon on behalf of the respondents is, at best, a statement that these tyres are capable of use on the road and off the road.20/84 dated 1st March, 1984.
In the Tribunals view, the said numberification did number provide for companycessional rate of duty in respect of, in its words, tyres for vehicles or equipments designed for use off the roadx.
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.
It was said that the said numberification did number apply to tyres specifically designed for on off road application.
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 propelled vehicles, other than tractors, designed for use upon roads.
tyres Twenty five per cent ad valorem.
Sub heading I thereof refers to tyres for motor vehicles and reads thus Tyres for motor vehicles Tyres for two wheeled motor vehicles, namely, scooters, motor cycles, mopeds and auto cycles tyres Fifty rupees per tyre.
Tyres fall under Heading 16 of the Central Excise Tariff.
P. Bharucha, J. The appellants are manufacturers of tyres.
They imported radial tyres in 1984 for the purposes of testing them prior to companymencing manufacture thereof.
For the purposes of the payment of companyntervailing duty thereon, they claimed the benefit of excise duty exemption numberification No.
