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2018 (2) TMI 611 - AT - Central ExciseLiability of Central Excise Duty - manufacture of tyres, tubes and flaps falling under Central Excise Tariff Headings 40.11, 40.12 and 40.13 - Section 4A of the CEA 1944 read with N/N. 11/2006-C.E. (N.T.), dated 29-5-2006 - Held that: - tyres, tubes and flaps manufactured by the appellant’s unit at Mysore is not to be assessed under Section 4A as parts of automobile. It is to be noted here that tyres and tubes are not only used for automobiles. They are used in animal drawn vehicles, aircrafts and various other machineries. It is not tenable to hold the tyres and tubes are to be considered as parts and components of automobiles. Appeal allowed - decided in favor of appellant.
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