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    <title>2005 (10) TMI 189 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order regarding the import of old used tyres for animal-driven vehicles, finding it unsustainable based on precedents where expert opinions were rejected. The Revenue&#039;s argument that the tyres could be used with motor vehicles after retreading was not accepted as the expert opinions did not confirm immediate use without retreading. The Tribunal disposed of the Revenue&#039;s cross-objections in the same terms.</description>
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      <link>https://www.taxtmi.com/caselaws?id=54899</link>
      <description>The Tribunal set aside the impugned order regarding the import of old used tyres for animal-driven vehicles, finding it unsustainable based on precedents where expert opinions were rejected. The Revenue&#039;s argument that the tyres could be used with motor vehicles after retreading was not accepted as the expert opinions did not confirm immediate use without retreading. The Tribunal disposed of the Revenue&#039;s cross-objections in the same terms.</description>
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