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TMI Blog1998 (10) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondents. [Order per : V.K. Agrawal, Member (T)]. - M/s. National Tyre Retreading Company is aggrieved of the impugned order dated 2-5-1997 passed by the Commissioner (Appeals) confirming the adjudication order in which the tyres imported by them were confiscated under Customs Act for importing without import licence, ordered to be redeemed on payment of fine of Rs. 1,25,000/- and classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utomobile tyre." He mentioned that this means that a tyre casing is a worn out pneumatic tyre i.e. left out after use which is fit for retreading purposes; that type casings meant for retreading could not be classified under sub-heading 4011.50 of CETA and were rightly classifiable under sub-heading 4011.99 of CETA. The ld. Advocate also referred to paragraph 16 (at page 35) of the Misc. Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r that the Central Excise Tariff makes no distinction between used tyres or new tyres and, therefore, would be appropriately classifiable under sub-heading 4011.50. 4. We have considered the submissions of both the sides. It is evident from the Bill of Entry that the product imported by the appellants were `used scrap tyre cases - used scrap bus rubber tyres without tread.' The same descript ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urface. These findings in the adjudication order have not been controverted by the appellants. Further, it is obvious from the pamphlet of Apollo Tyres Ltd., submitted by the appellants, that "driving on worn out tyres can be dangerous and can lead to serious accidents. Tyres carry treadwear indicators to help you decide when they should be replaced, retreaded or discarded. Remove tyres for replac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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