https://www.taxtmi.com/caselaws?id=80533 An exemption for tyres "specifically designed" for animal drawn vehicles or hand carts was held unavailable where the goods were originally designed as aero tyres, because later degradation or alleged end use did not satisfy the notification's wording or design criterion. The duty demand was therefore sustained. Confiscation of the seized tyres was upheld because the claim to duty-free clearance failed, but the penalty was reduced after actual misuse was not proved, reflecting that the punitive amount was excessive on the facts. en-us Tue, 10 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80533 An exemption for tyres "specifically designed" for animal drawn vehicles or hand carts was held unavailable where the goods were originally designed as aero tyres, because later degradation or alleged end use did not satisfy the notification's wording or design criterion. The duty demand was therefore sustained. Confiscation of the seized tyres was upheld because the claim to duty-free clearance failed, but the penalty was reduced after actual misuse was not proved, reflecting that the punitive amount was excessive on the facts. Case-Laws Central Excise Tue, 10 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80533