2000 (2) TMI 120

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....er (T)   [Order per : Justice K. Sreedharan, President]. - South Regional Bench referred this case for decision by a Larger Bench by reference order dated 2-7-1996. For a proper understanding of the reference order, we read the relevant portion of the reference order : "......In the context of fork lift trucks in the case reported in 1993 (63) E.L.T. 542, the Tribunal after taking in....

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....) Doubts have been expressed in regard to the appropriate classification of tyres and tubes meant for power tillers i.e. whether tyres and tubes meant for power tiller would merit classification under sub-heading 4011.91 and 4013.91 respectively tyres and tubes of a kind used on vehicles or equipments designed for use off the road or under sub-headings 4011.99 and 4013.99 respectively as 'other....

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.... letter F. No. 99/22/89-CX. 3, dated 6-3-1990] Inasmuch as there are divergent views by the different Benches of the Tribunal on the same issue, we are of the view that the different should be resolved by a Larger Bench. In the above view of the matter, we direct the registry to place the file before the Hon'ble President for consideration of constituting a Larger Bench in this regard." 2. I....