9911796707
TMI Blog1996 (3) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... used with such tyres. It sought classification of the tyres and tubes under sub-headings 4011.99 and 4013.99 respectively of the Central Excise Tariff. The Department, however, held the goods to be classifiable under sub-headings 4011.91 and 4013.91 respectively. After issue of notices, the Asstt. Collector, whose orders have been confirmed by Collector (Appeals), confirmed this classification. Hence these appeals. 3. The relevant Headings and sub-headings of the Tariff are reproduced below - 40.11 Pneumatic Tyres, of Rubber. xxxxxxxx xxxxxxxx xxxxxxxx 4011.91 -- of a kind on vehicles or equipments designed for use off-the-road 4011.99 -- Other 40.13 Inner Tubes, of Rubber for Tyres -- Other tubes for tyres 4013.91 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 1972 (84) ATR 273 and this Tribunal's decision in Punjab National Fertilizer & Chemical v. Collector of Central Excise - 1991 (54) E.L.T. 115. 5. The Advocate also relied upon the nomenclature of the Tire & Rim Association, USA relating to definition of terms for off-the-road tyre and the speech of the Finance Minister with regard to the scope of the term 'off-the-road tyres'. Affidavits of the employees of appellant company and of manufacturers of fork-lift tyres also submitted. 6. The Departmental Representative seeks to discount the affidavits as those affirmed by interested persons and, therefore, not impartial witnesses. He contends that the word 'road' occurring in the phrase 'off-the-road' ought to be given a plain and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Bench in Mahindra & Mahindra Ltd. v. Collector of Central Excise was classification of tyres for fork-lift trucks. The appellant had sought to file as additional evidence various documents including ITTAC definitions, nomenclature of Tire & Rim Association etc. No separate order was passed on this application. Extracts from some of the documents sought to be filed including the ITTAC manual were reproduced in the Order. It is, however, not possible to conclude on reading the Order that the Bench had weighed these documents as evidence and decided to accept or reject them as such. Since these documents have been produced before this Bench, it would not be bound by the decision in the Mahindra & Mahindra Ltd. which did not have the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r vehicles, attracting a common effective rate of 55% ad valorem (vide S. No. 5 of the Table annexed to the Notification No. 27/81-C.E., dated 1-3-1981). However, aero tyres, tyres for fork-lift trucks, power tillers etc., would be covered under the residuary category "all other tyres" under sub-item III of Item 16 attracting tariff and effective rates of 25% ad valorem." This appears to us to be recognition of the understanding in the industry that certain kinds of vehicles and equipment are specially designed for use off-the-road on rough or steep terrain such as quarries, construction sites, etc., and that tyres and tubes for such vehicles must be so constructed as to be adopted for such use. The McGraw Hill Dictionary of Science and Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he trade conception of off-the-road equipment as discussed above. 11. The Board's circular has to be considered to be in the nature of contemporaneous exposition reflecting the intention of the Department to cover as to the scope of the term "off-the-road vehicles or equipment". This speech of the Finance Minister is also useful to ascertain the mischief sought to be remedied by the legislation and the object and purpose for which the legislation is enacted. This is the ratio of the Supreme Court decision in K.P. Verghese v. I.T.O. - AIR 1981 SC 1922. 12. We agree with the Departmental Representative that the Board Circular F. No. 99/22/89-CX. 3, dated 6-3-1990 does tend to support the contrary view, since it is held that tyres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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