M/S.SPEEDWAY RUBBER CO. vs COMMISSIONER, CENTRAL EXCISE, CHANDIGARH — C.A. No. 4844 - 4846/1999

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010017641999

Filing Date

30-Jan-1999

Registration No

C.A. No. 4844 - 4846/1999

Diary Number

1764/1999

Order Date

07-May-2002

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 30-May-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.M/S.SPEEDWAY RUBBER CO.

    Adv. SANJEEV MALHOTRA

Respondent(s)

  1. 1.COMMISSIONER, CENTRAL EXCISE, CHANDIGARH

    Adv. B. KRISHNA PRASAD

Case History

  1. Case disposedDisposed

  2. 07-May-2002

    Judgment - of Main CaseView PDF

  3. 07-May-2002

    ROP - of Main CaseView PDF

  4. 11-Dec-2001

    ROP - of Main CaseView PDF

  5. 07-May-2000

    ROP - of Main CaseView PDF

  6. 30-Jan-1999

    Case filed

    Registration No. C.A. No. 4844 - 4846/1999

View Full Judgment
casestatus.in Summary

Summary The Supreme Court allowed Speedway Rubber Co.'s appeal, ruling that vulcanized rubber treads used for retreading tyres should be classified under tariff sub-heading 4008.21 (exempt) rather than 4016.99 (dutiable). The court determined that the manufacturing process involving hydraulic pressing constituted "surface working" rather than "further working" under Note 9 of Chapter 40, and that the more specific heading 4008.21 should prevail over the general heading 4016.99. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case