TMI Blog1996 (3) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench which decided the Mahindra Mahindra case has not considered relevant factors. He relies upon the Supreme Court s judgment in C.I.T. v. Brij Lal Lohia Anr. - 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 inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat exactly is the scope of the term `off-the-road tyres ; nor was it concerned with classification of tyres for fork-lift trucks. 8. The issue before 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t damages by cuts and bruises. The revised Tariff Item 16 is worded in such a manner as to group these OTR tyres alongwith the tyres for motor 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., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and other earth-moving equipment. The specific reference to bulldozers, scrapers and other earth-moving equipment gives recognition to the 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 Representativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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