Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1997 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (2) TMI 229 - SUPREME COURTWhether tyres of the size 1800 and above manufactured for fitment to heavy moving vehicles such as dumpers and earth movers are exigible to excise duty as “tyres for motor vehicles”? Held that:- Tyres of the size 1800 and above would fall within the residuary sub-item III in Item No. 16 of the Central Excise Tariff during the relevant period. Accordingly we set aside the impugned orders of the Central Government passed in revision. However, the question of entitlement to refund shall be decided by the Assistant Collector concerned in accordance with the law laid down by the Constitution Bench of this Court in Mafatlal Industries Ltd. v. Union of India [1996 (12) TMI 50 - SUPREME COURT OF INDIA] and the FORMAT prepared pursuant to the directions given therein.
|