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TMI Blog2012 (4) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... arise for consideration are that the appellant herein had imported consignments of used tyres and declared them as old & used tyres (not fit for use on fast moving vehicles or heavy loaded vehicles; to be used only tractor trolley, horse cart, camel cart or bullock cart) . They classified the said goods under SH 4012 2090 and claimed free import. The consignment was examined by the committee, and in their report opined that the consignment consisted of old and used pneumatic tyres for truck, buses and LCV and approximately 35% to 45% of the consignment can be used as such on Indian roads and remaining cannot be used as such. The consignment was seized and Show Cause Notices were issued for reclassification and also for confiscation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is required. He would take us through the various decisions: i) Royal Tyres Co. Vs. CC (P) Ahmedabad. 2006 (205) ELT 321 (Tri-Del.) ii) Iqbal Valimohmed Vs CC 2006 (196) ELT 303 (Tri-Mum) iii) Namaskar Enterprises Vs CC 2003 (158) ELT 35 (Tri-Del) iv) Parshwanath Traders Vs CC 2002 (149) ELT 1085 (Tri-Del) 5. It is also his submission the judgment of the Tribunal in the case of Galaxy Pet Packaging Syntex was upheld by Hon ble Apex Court as reported at 2010 (255) ELT 820 (SC). It is also his submission that they have declared the product imported by them i.e. tyres as can be used for animal driven vehicles and there are two views possible on that and the view which is in favour of the assessee shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders (supra). The judgment relied upon by the ld.Counsel would not carry his case any further as in those cases, there was absence of 100% examination of old and used tyres and the correct exact quantity which can be used as such. Per contra in this case, 100% examination has revealed that certain quantity of tyres can be used as such, we find that the said tyres merits the classification under CSH 4012.2010/20 as correctly upheld by first appellate authority. At the same time, we find both the lower authorities have classified the entire consignment under CSH No.4012.2010/20. This, in our view, is incorrect as the 100% examination has revealed that only specific quantity of tyres are usable as such, in our view the specific number of tyres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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