1994 (9) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal filed by the Revenue against the order of the Collector (Appeals), Pune dated 8-12-1993. 2. The Learned DR stated that the Respondents are the manufacturers of `tyres for motor vehicles' and a question has arisen whether in respect of the tyres of the specification 6.70-15. they were entit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tention that the tyres of this specifications are actually meant for light motor vehicles and not for Saloon Cars. This was evident from the I.T.T.A.C. Data Manual in which this specification is indicated under the heading tyres for light commercial vehicles. 6. It was also their submission that the certificates which had been filed by the respondents before the Learned Collector (Appeals)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 9. The Learned DR has drawn attention to only a particular page but the relevant technical details are mentioned at the various pages re-produced by them. These pages indicate the distinction between the tyres meant for passenger's cars and those meant for light commercial vehicles. The Data takes into account a number of criterion which the department appears to have missed or not notice....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;This is also supported by the affidavits of the technical experts one filed by the Technical Manager who mentions these details along with reasons for the same and summerises the salient features and distinguishing characteristics and as also the affidavit of their marketing manager and dealers. 12. While all these materials had been placed before the Collector (Appeals) the department ....