1997 (9) TMI 344

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..... Dey, Advocate, for the Respondents. [Order per : P.C. Jain, Member (T)]. -  Briefly stated, facts of the case are as follows :- 1.1 The respondents herein filed a classification list in respect of cycle tyre bead ring and claimed classification of the same under Tariff Heading 7308.90. The said Tariff Heading speaks of other articles of iron or steel and the said Tariff sub-he....

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..... The product "Cycle tyre bead ring" is an essential part of tyre which is the prime of bi-cycle or cycle rickshaw and without which it is not complete. In consideration of the only purpose of use of the product 'bead ring', it obviously a part of the bi-cycle or cycle rickshaw. Under Notification No.62/86, dated 10-2-1986 as amended by Notification No. 104/86-C.E., dated 27-2-1986 goods falling u....

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....proper shape. It is, therefore, urged that the product is a part of the tyre of cycle rickshaw or bicycle but cannot be called a part of cycle or cycle rickshaw. 2.  We have heard both sides. Learned JDR has reiterated the grounds of appeal. We are not convinced by the grounds taken by the Revenue in its memo of appeal. It is not denied by the Revenue in the aforesaid grounds that the bead....