1999 (12) TMI 65 - SC - Central Excise

Summary

The Supreme Court allowed the appeal of tyre manufacturers who imported radial tyres for testing. The Court held that the imported tyres fell under sub-heading (I) for motor vehicles, not sub-heading (III) for off-road vehicles, entitling them to excise duty exemption under Notification No. 20/84. The order denying the exemption was set aside, and any refund due would be paid if admissible under the law.