https://www.taxtmi.com/caselaws?id=83590 Tyre classification for exemption purposes must turn on the full technical profile of the product, not rim size alone. In deciding whether tyres of specification 6.70-15 qualified as tyres for saloon cars under Notification No. 41/89-C.E., the tribunal looked to all relevant characteristics, including ply rating and other technical specifications that distinguish saloon-car tyres from tyres for light commercial or other vehicles. Technical material from the assessee, supported by affidavits, was accepted, while the department produced no rebuttal evidence. On that basis, the exclusion for motor vehicles other than saloon cars was not established, and the exemption claim was sustained. en-us Wed, 14 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 13:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83590 Tyre classification for exemption purposes must turn on the full technical profile of the product, not rim size alone. In deciding whether tyres of specification 6.70-15 qualified as tyres for saloon cars under Notification No. 41/89-C.E., the tribunal looked to all relevant characteristics, including ply rating and other technical specifications that distinguish saloon-car tyres from tyres for light commercial or other vehicles. Technical material from the assessee, supported by affidavits, was accepted, while the department produced no rebuttal evidence. On that basis, the exclusion for motor vehicles other than saloon cars was not established, and the exemption claim was sustained. Case-Laws Central Excise Wed, 14 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83590