Supreme Court of India
Goodyear India Ltd. Etc. v. Union of India and Others
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
Accordingly we set aside the impugned orders of the Central Government passed in revision.
Judgment, page 7
From the headnote
Central Excises and Salt Act, 1944-Section 36(2)-ltems 16(3) and 34 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 as "tyres for motor vehicles"-Held : such tyres meant for heavy moving vehicles like dumpers and earth movers-Do not fall within the definition 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…
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