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

..... 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 in the present case relates to the liabil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as 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 have "the identity with automobiles and prove t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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.) and Commissioner of Trade Tax, U.P. v. Kartos....