1999 (12) TMI 65

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....rs of tyres. They imported radial tyres in 1984 for the purposes of testing them prior to commencing manufacture thereof. For the purposes of the payment of countervailing duty thereon, they claimed the benefit of excise duty exemption Notification No. 20/84, dated 1st March, 1984. The same was denied to them upon the basis that the tyres that they had imported were designed for on and off road ap....

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....ers, motor cycles, mopeds and auto cycles - (i) tyres Fifty rupees per tyre (ii) tubes Twenty-five per cent ad valorem (b) Others - (i) tyres One thousand and five hundred rupees per tyre." Sub-heading (II) deals with tyres for cycles and cycle rickshaws. Sub-heading (III) deals with tyres for vehicles or equipment designed for use off the road. The first Explanation to Heading 16 s....