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2018 (12) TMI 6 - CESTAT HYDERABADInterpretation of statute - N/N. 49/2008- CE (NT) dated 24.12.2008 amended by Notification No. 9/2010- CE (NT) dated 27.02.2010 - vulcanised rubber tubes - whether the description of the goods, ‘parts, components and assemblies of automobiles’ in Notification No. 2/2006- CE (NT) read with Notification No. 11/2006- CE (NT) includes tubes or not? - Held that:- Firstly, it is evident that as far as this notification is concerned, for parts of automobiles to be covered, they need not fall under chapter 87 and they can fall under any heading of the Tariff. In the case of J.K Tyre & Industries Ltd [2018 (2) TMI 611 - CESTAT NEW DELHI], it has been held that tubes and tyres cannot be considered as parts of automobiles because they are also used for animal drawn vehicles, aircrafts etc. The tubes manufactured by the appellant cannot be called as parts of automobiles and therefore the Notification No. 2/2006- CE (NT) read with Notification No. 11/2006- CE (NT) prescribing Central Excise duty under Sec.4A based on RSP does not apply - also the retrospective applicability of the Circular or otherwise becomes irrelevant. Appeal dismissed - decided against appellant-Revenue.
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