https://www.taxtmi.com/caselaws?id=82356 The Tribunal upheld the classification of imported scrap tyres as "Pneumatic tyres, of rubber" for levy of additional duty under the Central Excise Tariff Act. It denied total exemption under Notification 76/86-C.E. for "cut tyres and cut tubes," emphasizing that goods must be considered in the form they are imported. The interpretation of "like articles" in the Customs Tariff Act clarified that duty is levied based on the class or description of the imported article when like articles are not produced domestically. The Tribunal held that imported uncut tyres did not qualify for exemption, even if subsequently cut to comply with import policy, and rejected the appeal. en-us Thu, 30 Jan 1992 00:00:00 +0530 Mon, 04 Jul 2011 15:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82356 The Tribunal upheld the classification of imported scrap tyres as "Pneumatic tyres, of rubber" for levy of additional duty under the Central Excise Tariff Act. It denied total exemption under Notification 76/86-C.E. for "cut tyres and cut tubes," emphasizing that goods must be considered in the form they are imported. The interpretation of "like articles" in the Customs Tariff Act clarified that duty is levied based on the class or description of the imported article when like articles are not produced domestically. The Tribunal held that imported uncut tyres did not qualify for exemption, even if subsequently cut to comply with import policy, and rejected the appeal. Case-Laws Customs Thu, 30 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82356