Tyre sample exemption under Notification 141/72 turns on "at any one time" meaning simultaneous drawing, not one tyre per day.

Samples of tyres drawn within the factory for test were covered by Notification No. 141/72, because the condition that not more than one tyre of any one sort be drawn "at any one time" was interpreted as a clear limit on simultaneous drawing, not as a restriction to one tyre on a single day. The notification applied where the samples were actually tested and scrapped, and there was no material showing misuse of the concession. The objection based on the absence of an approved classification list was also rejected since the notification had not changed and an earlier list had already been filed. The exemption was therefore available and the duty demand could not be sustained.

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Issues: Whether samples of tyres drawn for test within the factory were entitled to exemption under Notification No. 141/72 when only one tyre of any one sort was drawn under a particular shipping order, or whether the phrase "at any one time" meant that only one tyre could be drawn on a single day.

Analysis: The notification exempted samples of tyres drawn for test within the factory from excise duty, subject to the condition that not more than one tyre of any one sort is drawn for test at any one time. The expression "at any one time" was held to be clear and unambiguous and not equivalent to "on any one day". There was no material to show that the samples were not actually tested and scrapped, or that the concession was misused. The objection regarding absence of an approved classification list was also rejected because the notification remained unchanged and an earlier list had already been filed.

Conclusion: The appellants were entitled to the exemption under Notification No. 141/72 for tyres drawn in accordance with the notification, and the duty demand could not be sustained.

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