Supreme Court · 1975 INSC 244 · Decided 6 October 1975
Dunlop India LTD. v. Union of India and Ors
- Court
- Supreme Court of India
- Citation
- 1975 INSC 244 · [1976] 2 S.C.R. 98
- Case number
- CIVIL APPEAL No. 1446/1972
- Decided
- 6 October 1975
- Bench
- A. ALAGIRISWAMI, P.K. GOSWAMI, N.L. UNTWALIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Customs Act Section 12, 131(3), 131(2)
Headnote
Indian Tariff Act 19,34-ltems 39, 82-"V. P. Latex"-Classification of­ lnterference under Art. 136 of the Constitution in classification of excisable items-Rule of Practice-Whether "V.P. Latex" an item .of "raw rubber" falling under l.C.T. 89-Whether showing by the operates as ''Estoppel by conduct" to claim refund. The appellants, ma·nufacturers of automobile tyre» import "V.P. Latex'', an essential ingredient for the manufacture of tyres. The customs authorities (Appraising) at Calcu.tta and Madras classified it as non
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