1997 (1) TMI 78

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....m aero tyres. Occasionally, some aero tyres are found to be unfit for use on aircraft. These are degraded by buffing the description upon them and painting in a prominent and durable fashion the words "ADV" thereon. In respect of these degraded tyres the appellants claimed the benefit of exemption provided by a notification dated 15th October, 1982 (229/82) issued under Rule 8 of the Central Excis....

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....it reduced the penalty amount from Rs. 2 lakhs to Rs. 1 lakh "considering that actual misuse of the tyres has not been proved". Having regard to the terms of the said exemption notification, the benefit thereof is available only to tyres which have been specifically designed for the use of animal drawn vehicles or hand carts. The tyres, in question, were, in fact, specifically designed for aircraf....