1980 (4) TMI 298 - HC - Central Excise

Summary

The High Court judgment dealt with a case regarding excise duty exemption on tyres and tubes. The court held that additional conditions imposed by trade notices cannot alter the exemption granted by a notification. The court quashed an order directing the petitioner to prepare a new price list based on trade notices. The approved classification list from 14-7-1978 remains effective. Each party bears its own costs.