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<h1>Auto Tyre Duty Demand Upheld for Disguised ADV Tyres</h1> <h3>WEARWELL TYRE AND TUBE INDUSTRIES Versus COLLECTOR OF C. EX., INDORE</h3> WEARWELL TYRE AND TUBE INDUSTRIES Versus COLLECTOR OF C. EX., INDORE - 1999 (105) E.L.T. 313 (Tribunal) The Appellate Tribunal upheld the duty demand on auto tyres removed without payment of duty, disguised as ADV tyres exempt under a Notification. The challenge on merits was dismissed citing a previous case. The appeal was rejected as the appellants failed to satisfy the criteria for claiming exemption and the time bar argument was also dismissed.