TMI Blog2000 (4) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... signment of 65 Bridgestone tyres of assorted sizes. In their letter dated 26-10-1995 the appellants declared that tyres of Rim size 15" were suitable for DCM Toyota Swaraj Mazda, Canter and Tyres of Rim sizes 15" and 16" were also used on light trucks, Tata 407 and vans of various make and other commercial vehciles. The Additional Commissioner, Customs, in the Adjudication order dated 19-12-1995, after referring to the Pattern Digest 94-95 of Bridgestone Brand of Tyres and the specification as observed from the inscription on the tyre as also on the text attached thereon, came to the conclusion that none of the tyres imported had been classified as bus or truck tyres in the catalogue of the manufacturers as submitted by the Appellant; that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rth moving machinery and as tyres for trucks are commercially recognised as a category distinct from light commercial vehicles tyres, tyres were imported in violation of Section 11 of the Customs Act read with Foreign Trade (Development and Regulation) Act and Export-Import Policy. Regarding Valuation, the Commissioner held that as the appellants failed to submit any evidence to establish that the invoice prices represented the prices at which goods were ordinarily sold and where the invoice falsely suggested that the goods imported were old/used tyres, by describing them as stocklot and did not provide the unit price of the tyres, the Assessing Officer rightly disregarded the declared value and determined the value under the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A lorry (Esp USA) ; that further Motor Vehicle Act also refers only to Heavy Goods Vehicle and Light Motor Vehicle; that according to Section 2(21) of Motor Vehicles Act Light Motor Vehicle means, a transport vehicle or omni-bus the gross vehicle weight of either of which or a motor car or tractor or road roller the unladen weight of any of which does not exceed 7500 kgs. He further mentioned that when a general term is used it will include everything and the reliance was placed on the decision in the case of Commissioner of Sales Tax v. Agarwal Co. - 1983 (13) E.L.T. 116 (Bom.) and Indian Tool Mfg. Co. v. C.C.E., Pune, 1984 (18) E.L.T. 527, wherein it was held that while interpreting a general term used for describing a commodity in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the Revenue has succeeded in showing that the apparent is not the real and that the price shown in the invoices does not reflect the true sale price. Finally he relied upon the Final Order No. 908/97-A, dated 20th May, 1997 in the case of Bhagwan Electro Photocopier v. C.C., New Delhi. 4. Countering the arguments Shri K. Shiv Kumar, learned DR submitted that neither Bill of Entry filed by the appellants nor the invoice brought by them mentioned the impugned goods as truck tyres; that in the invoice dated 18th August, 1995 issued by Malaysia Trading Corporation, the impugned goods were described as car tyres (assorted sizes) . He further mentioned that the Pattern Digest 94/95 of Bridgestone mentioned four types of vehicles; tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he commodities, or often a specific commodity; a lorry (Esp USA) and the contention of the appellants that these tyres were meant for use in Mazda, Toyota etc. has not been controverted. In view of this, these tyres at Sr. Nos. 1, 2, 3 8 are to be regarded as tyres meant for trucks. However, in respect of other Sr. Nos. 4 to 7 9 these tyres are meant for car as per the Pattern Digest of Bridgestone and the contention that these tyres will be used in light commercial vehicle in India will not make them truck tyres when they are known as car tyres. In respect of these tyres we agree with the decision of the lower authorities that they were not freely importable and these are liable for confiscation as imported in contravention of Import ..... X X X X Extracts X X X X X X X X Extracts X X X X
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