Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2018 (2) TMI 662

rdís Instruction dated 30.01.2012 inasmuch as the said tyres were required to carry a security symbol with them - Held that: - it is not disputed that the tyres in question having the embossed mark as RF which represent run flat tyre - the appellant is willing to put the symbol on tyres before clearance. The appellant shall put the symbol on tyres . If symbol is put on tyres, the registration with BIS is not required, in that circumstances, the goods can not be confiscated. Therefore, the appellant is directed to put the symbol as required as per instruction dated 30.1.12, before clearance of the goods. - After doing the needful, the adjusting authority shall reconsider the issue of release of goods and thereafter pass an appropriate or .....

X X X X X X X

Full Text of the Document

X X X X X X X

s prayed that goods in question are required to be released. He took the support of decision in the case of Horizon Ferro Alloys Pvt. Ltd. Vs. Union of India [2016 (340) ELT 27 (P&H)]. 3. On the other hand, the contention of the learned counsel were opposed by the learned AR and he submits that the conditions of Instructions of Board are to be complied strictly and these tyres were not having symbol as per the instruction dated 30.1.2012. Therefore, they were rightly confiscated. To support his contention, he relied on the decision of Hon ble Allahabad High Court in the case of CCE Vs. Aban Exim Pvt. Ltd. [2014 (308) ELT 641 (All), which has been confirmed by Hon ble Apex Court as reported in [2016 (336) ELT A 176 (SC)] . He also took s .....

X X X X X X X

Full Text of the Document

X X X X X X X

above mentioned Instructions, it is clarified that in addition to pneumatic tyres covered by Clauses 3(a) to (f) of the Quality Control Order, 2009, the following types of tyres are also not covered under the said Order: (i) Commercial Vehicle tyres - Certain types of tyres identified by Speed Symbols corresponding to speed below 80 km/h marked with speed Symbols as A (A1 to A8), B, C, D or E. (ii) Off The Road Tyres - Certain types of tyres used for Off The Road (OTR) vehicles carrying Tyres Tread Code marking such as C (C1, C2), E (E1 to E4, E7), G(G1 to G4), L(L2 to L5, L3S to L5S), IND or NHS. (iii) Run Flat Tyres - Tyres marked RF or similar marking and carrying the Symbol (iv) Collapsible Mini Tyres 3. Thus, other than exempted pneum .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||