TaxTMI 
TaxTMI 
1996 (3) TMI 192
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....tured and cleared tubes to be used with such tyres. It sought classification of the tyres and tubes under sub-headings 4011.99 and 4013.99 respectively of the Central Excise Tariff. The Department, however, held the goods to be classifiable under sub-headings 4011.91 and 4013.91 respectively. After issue of notices, the Asstt. Collector, whose orders have been confirmed by Collector (Appeals), confirmed this classification. Hence these appeals. 3. The relevant Headings and sub-headings of the Tariff are reproduced below - 40.11 Pneumatic Tyres, of Rubber. xxxxxxxx xxxxxxxx xxxxxxxx 4011.91 - of a ki....
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....rucks and the Board's circular referred to above. The Advocate contends that reference to a larger Bench is also not warranted for the reason that the Bench which decided the Mahindra & Mahindra case has not considered relevant factors. He relies upon the Supreme Court's judgment in C.I.T. v. Brij Lal Lohia & Anr. - 1972 (84) ATR 273 and this Tribunal's decision in Punjab National Fertilizer & Chemical v. Collector of Central Excise - 1991 (54) E.L.T. 115. 5. The Advocate also relied upon the nomenclature of the Tire & Rim Association, USA relating to definition of terms for off-the-road tyre and the speech of the Finance Minister with regard to the scope of the term 'off-the-road tyres'. Affidavits of the employees of appellant com....
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....ote of the Ministry of Finance Circular No. 24/81, dated 1-3-1981 which accompanied the Budget proposals. The Bench did not directly address itself to the question of what exactly is the scope of the term `off-the-road tyres'; nor was it concerned with classification of tyres for fork-lift trucks. 8. The issue before the Bench in Mahindra & Mahindra Ltd. v. Collector of Central Excise was classification of tyres for fork-lift trucks. The appellant had sought to file as additional evidence various documents including ITTAC definitions, nomenclature of Tire & Rim Association etc. No separate order was passed on this application. Extracts from some of the documents sought to be filed including the ITTAC manual were reproduced in the Or....
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....sh blasted rocks and boulders as at mining, earth moving and construction sites. Special cut resistant and high abrasion resistant rubber compounds are used in their manufacture to resist damages by cuts and bruises. The revised Tariff Item 16 is worded in such a manner as to group these OTR tyres alongwith the tyres for motor vehicles, attracting a common effective rate of 55% ad valorem (vide S. No. 5 of the Table annexed to the Notification No. 27/81-C.E., dated 1-3-1981). However, aero tyres, tyres for fork-lift trucks, power tillers etc., would be covered under the residuary category "all other tyres" under sub-item III of Item 16 attracting tariff and effective rates of 25% ad valorem." This appears to us to be recognition of the u....
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.... a view to making the legislative intent clearer and minimising the scope for disputes in classification and assessment, particularly in regard to off-the-road tyres used in bulldozers, scrapers and other earth-moving equipment." The specific reference to bulldozers, scrapers and other earth-moving equipment gives recognition to the trade conception of off-the-road equipment as discussed above. 11. The Board's circular has to be considered to be in the nature of contemporaneous exposition reflecting the intention of the Department to cover as to the scope of the term "off-the-road vehicles or equipment". This speech of the Finance Minister is also useful to ascertain the mischief sought to be remedied by the legislation and the o....