1999 (1) TMI 167

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....Shri V.K. Suman, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appellant was a manufacturer of tyres. It declared in the classification list filed by it on 28-10-1987 and 1-4-1988 inter alia pneumatic tyres used for animal drawn vehicles or hand carts bearing mark 'ADV' of the size and claimed the benefit of Notification Nos. 91/87 and 135/87. These notifications exempt....

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.... drawn vehicles or hand carts. Emphasise has been placed by the Collector on his view that size 16 4 is misdeclared. J.K. Tyres, a prominent tyre manufacturer also was consulted by the Department in this regard has confirmed that the term 16 4 related to old nomenclature of the tyre measurement. The tyres are for wheel barrows and designed for speed up to 15 kms. per hour. Limitation is placed on ....

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.... diameter was for the internal diameter. Thus 16 4 in the old nomenclature would refer to 16" outer diameter whereas the new nomenclature it would refer to internal diameter. If the department was mislead by this in approving the classification list of tyres of 16 4 as to animal drawn vehicles it would have to be shown that such tyres were not meant for animal drawn vehicles but for different purp....