TaxTMI 
TaxTMI 
2000 (2) TMI 120
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.... 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 into consideration the scope o....
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....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 'others'. 2. The matter has been exam....
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....-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. It is common case that tyres of power tille....