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2016 (8) TMI 433 - HC - CustomsClassification - Section 3(1) of the Customs Tariff Act, 1975 (CTA)- payment of excise duty in respect of tyre scrap cut into two to three pieces produced from used and old tyres - clarification dated 2nd January 2015 issued by the Tax Research Unit (“TRU”) of the Department of Revenue, Ministry of Finance - availability of exemption - Crumb Rubber Modified Bitumen - the cutting and punching of tyres unfit for consumption or marketing - whether CVD can be levied on the cut tyre pieces imported by the Petitioner - case law reffered is Modi Rubber Limited v. Union of India 1986 (12) TMI 41 - HIGH COURT OF DELHI AT NEW DELHI - Held that: - Modi Rubber Limited v. Union of India [1986 (12) TMI 41 - HIGH COURT OF DELHI] case need to be reconsidered regarding Whether the process to which old tyres are subject to produce two or more pieces of cut tyre is “manufacture” within the meaning of Section 2 (f) of the Central Excise Act, 1944 and whether the decision of this Court in Modi Rubber Limited v. Union of India 1987 (29) ELT 502 (Del) requires to be reconsidered. This will in turn determine if CVD can be levied on the cut tyre pieces imported by the Petitioner - petition placed before the Hon'ble Chief Justice.
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