COMMNR. OF CENTRAL EXCISE, COCHIN vs M/S. APOLLO TYRES LTD. — C.A. No. 3394 - 3395/2000

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010056912000

Filing Date

31-Mar-2000

Registration No

C.A. No. 3394 - 3395/2000

Diary Number

5691/2000

Order Date

04-May-2005

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 02-Jun-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, COCHIN

    Adv. P. PARMESWARAN

Respondent(s)

  1. 1.M/S. APOLLO TYRES LTD.

    Adv. M. P. VINOD

Case History

  1. Case disposedDisposed

  2. 04-May-2005

    ROP - of Main CaseView PDF

  3. 31-Mar-2000

    Case filed

    Registration No. C.A. No. 3394 - 3395/2000

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court heard Civil Appeals filed by the Commissioner of Central Excise against Apollo Tyres Ltd. regarding tariff classification of rubberized bead wire scrap and wire removed from defective tyres. The Court set aside CEGAT's judgment (which classified the items under Tariff Item 4004) and restored the Collector (Appeals) order, holding that these products should be classified under Tariff Item 7204.90 as metal waste/scrap. The Court found that despite rubber coating, the essential characteristic remained stainless steel wire, and the waste arose from mechanical working of metal. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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