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TMI Blog1994 (4) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... ps under O.G.L. Sr. No. I(4) of Appendix 6 of the said policy. The assessment of the tyres was claimed at the concessional rate of duty in terms of Notification No. 185/88. They also claimed that the imported tubes and flaps were of rim size 7.0" and 7.5" and attracted additional duty at the rate of Rs. 46/- per tube and flap in terms of Notification No. 35/90-C.E., dated 20-3-1990. In the impugned order the Additional Collector held that appellants not being Actual Users they were not entitled to import tubes and flaps under O.G.L. in terms of Sr. No. I(4) of Appendix 6 of the Import Policy 1990-93. He, therefore, held that the tubes and flaps in question had been imported in contravention of Section 3(2) of the Import and Export (Control) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Collector's order denying the clearance of spares of tyres viz., tubes and flaps under O.G.L. in terms of Appendix 6, Sr. No. 1(4) of the Import Policy 1990-93 was not justified. He submitted that the Additional Collector had also erred in holding that for the purposes of determining the additional duty leviable on the imported tubes and flaps in terms of Notification No. 35/90-C.E. dated 20-3-1990, the rim size of the tube has to be taken as its diameter. He referred to the copy of an extract from the catalogue of the Chinese Tyre Manufacturer and also the catalogue of M/s. Apollo Tyres and stated rim size in respect of the tyres of size 9.00-20 and 10.00-20 has to be treated as 7.0" and 7.5" respectively. He contended that under these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of owners of vehicles, fleet operators and their cooperative societies were entitled to import the tubes and flaps in question under the Open General Licence in terms of the provisions of Para 83(3) and Sr. No. 1(4) of Appendix 6 of the Import Policy for the period 1990-93. In this regard it is seen that Sr. No. 1(4) of Appendix 6 of the Import Policy for the period 1990-93 permits the importation of permissible spares (i.e. items other than those included in Appendices 2, 3, Part A, 8 and 10) under the Open General Licence only by Actual Users (Industrial and Non-Industrial). We find that the appellants being the apex body of bus and truck operators, fleet owners and their associations, they could neither be deemed as "Actual User (Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years; or (f) public sector (non-industrial) undertaking and run departmentally; this will not include a residential hotel, restaurant or eating house; or (g) any local authority." We are, therefore, inclined to agree with the Additional Collector that the appellants were not permitted to import the tubes and flaps in question under O.G.L. in terms of Sr. No. 1(4) of the Appendix of the Import Policy 1990-93. Since the appellants are not fleet operators we find that there is no infirmity in the Additional Collector's finding that the appellants were also not entitled to import the tubes and flaps in terms of 83(2) of the said Import Policy which permitted the import of permissible spares not appearing in Appendices 2, 3, 8 and 10 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion reads as "Rim size code". It is evident from the relevant columns in the catalogue of the Chinese manufacturer and the relevant Indian Standard Specification that the manufacturers of tyres generally indicate in their catalogues the sizes of various types of tyres manufactured by them and against each tyre what is specified is the code of the corresponding rim size and not the size of the rim in inches. Hence we are not inclined to accept that the figures 7.0 and 7.5 in the relevant column against tyres of sizes "9.00-20" and "10.00-20" respectively in the catalogue of the concerned Chinese manufacturer represents the width of the corresponding rim in inches. 7. The fact that the manufacturers of automotive tyres, specify only th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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