Supreme Court · 1997 INSC 187 · Decided 24 February 1997
Goodyear India LTD. ETC. v. Union of India and Others
- Court
- Supreme Court of India
- Citation
- 1997 INSC 187 · [1997] 2 S.C.R. 445
- Case number
- CIVIL APPEAL No. 640/1979
- Decided
- 24 February 1997
- Bench
- A.M. AHMADI, SUJATA V. MANOHAR, K.T. THOMAS (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Central Excises and Salt Act, 1944-Section 36(2)-ltems 16(3) and 34 A B of the Central Excise Tariff-Whether tyres of the size 1800 and above manufactured for fitment to heavy moving vehicles are exigible to excise duty C as "tyres for motor vehicles"-Held : such tyres meant for heavy of "motor vehicle" as per item 34 of the Central Excise Tariff-Covered by item 16(3) "all other tyres"-Not exigible to excise duty as "tyres for motor vehicles" Claim for lower rates of duty upheld-However, the question of entitlement to refund directed to be
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