2018 (2) TMI 611

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Kamra, Advocate, for the Appellant. Shri H.C. Saini, Authorized Representative (DR), for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal is against order dated 13-5-2010 of Commissioner (Appeals-I), Indore. The appellants are engaged in the manufacture of tyres, tubes and flaps falling under Central Excise Tariff Headings 40.11, 40.12 and 40.13. The dispute ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Authority vide his order dated 10-9-2009 has given a very cryptic finding to the effect that in terms of decision of Hon'ble Supreme Court in the case of G.S. Auto International Ltd. v. CCE, Chandigarh reported in 2003 (152) E.L.T. 3 (S.C.), the classification of goods is to be determined by commercial identity test and not by functional test. Accordingly, he held that tyres, tubes and flaps ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ithin a particular tariff heading or not has to be decided on the basis of tenable material or evidence to determine how such article is understood in "common parlance" or in "commercial world" or in "trade circle" or "in its popular sense meaning". Similar views have been expressed by the Apex Court in CCE, New Delhi v. Connaught Plaza Restaurant (P) Ltd. reported in 2012 (286) E.L.T. 321 (S.C.) ....