Final Order No. 857/98-C arising from in Appeal No. C/258/97-C. Case: National Tyres Retreading Company Vs Commr. of Cus., New Delhi. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Final Order No. 857/98-C arising from in Appeal No. C/258/97-C |
| Counsel | For Appellants: Shri M.C. Sharma, Advocate and For Respondents: Shri Satnam Singh, SDR. |
| Judges | Ms. Jyoti Balasundaram, Member (J) and Shri V.K. Agrawal, Member (T) |
| Issue | Central Excise Tariff Act |
| Citation | 1999 (108) ELT 784 (Tribunal) |
| Judgement Date | October 05, 1998 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
V.K. Agrawal, Member (T), (New Delhi)
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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 classified the tyres under sub-heading 4011.50 of the Schedule to the Central Excise Tariff Act for the purpose of levying additional customs duty.
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Shri M.C. Sharma, ld. Advocate, appearing on behalf of the Appellants mentioned at the outset that the issue regarding import licence is not being contested and he is praying only for a lenient view regarding the quantum of the redemption fine. He submitted that the imported goods were actually tyre casings where the tread had been eroded beyond the legal safety limits and as such were components for retreaded tyres; that worn out tyres with the remaining pattern/grooves less than 2 mm. indepth were known in the trade as casings for retreading purposes. According to Random House Dictionary, casing is defined as "the outermost covering of an automobile 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...
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