https://www.taxtmi.com/caselaws?id=80125 Cycle beadwire rings used in the manufacture of cycle tyres were analysed for classification by reference to their commercial and functional character. The department treated them as mere tyre inputs, not bicycle parts, while the Tribunal accepted the broader view that a component of a cycle tyre could also be regarded as part of a bicycle for classification purposes. On that construction, the goods were treated as a bicycle part, and the departmental challenge failed. en-us Wed, 29 Jul 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80125 Cycle beadwire rings used in the manufacture of cycle tyres were analysed for classification by reference to their commercial and functional character. The department treated them as mere tyre inputs, not bicycle parts, while the Tribunal accepted the broader view that a component of a cycle tyre could also be regarded as part of a bicycle for classification purposes. On that construction, the goods were treated as a bicycle part, and the departmental challenge failed. Case-Laws Central Excise Wed, 29 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80125