Supreme Court · 1989 INSC 371 · Decided 1 December 1989
Dunlop India LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 371 · [1989] SUPP. 2 S.C.R. 370
- Case number
- CIVIL APPEAL No. 469/1975
- Decided
- 1 December 1989
- Bench
- S. RANGANATHAN, M.M. PUNCHHI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Sections 4 and 3~Tariff Item No. 16A(2)-Notifications Nos. 71of1968 and 27of 1973-Tread repair compound, cushion repair compound and cover compound­ Use to which these are put-Levy of excise duty-Whether exempted. The 1appellant-assessee has been to the assessee, these were not meant either for resoling or retreading of tyres, but for mending injured and defective sections of tyTes. Though normally these goods are dutiable under tariff item No. 16A(2), the assessee claimed exemption from duty under Notification No. 71 of 1968 dated
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