{"id":263219,"date":"1987-03-20T00:00:00","date_gmt":"1987-03-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ceat-tyres-of-india-ltd-vs-collector-of-customs-on-20-march-1987"},"modified":"2016-12-06T11:59:13","modified_gmt":"2016-12-06T06:29:13","slug":"ceat-tyres-of-india-ltd-vs-collector-of-customs-on-20-march-1987","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ceat-tyres-of-india-ltd-vs-collector-of-customs-on-20-march-1987","title":{"rendered":"Ceat Tyres Of India Ltd. vs Collector Of Customs on 20 March, 1987"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Ceat Tyres Of India Ltd. vs Collector Of Customs on 20 March, 1987<\/div>\n
Equivalent citations: 1999 (108) ELT 185 Tri Del<\/div>\n

ORDER<\/p>\n

V.T. Raghavachari, Member (J<\/a>)<\/p>\n

1. The refund claim of the appellants M\/s. Ceat Tyres of India Ltd. with reference to CV duty paid by them on import of synthetic rubber vinyl pyridine latex was rejected by the Assistant Collector and the same was upheld by the Collector of Customs (Appeals) under order dated 23-4-1983. This appeal is against the said order.\n<\/p>\n

2. We have heard Shri P.K. Ram, Advocate for the appellants and Shri Vineet Kumar for the department.\n<\/p>\n

3. The refund claim of the appellants was on the basis that like goods as the goods imported are not manufactured in India and hence no CV duty is payable. This contention would have to be rejected in view of the decision of the Supreme Court in the case of Khandelwal Metal and Engineering Works v. Union of India<\/a> 1985 (20) E.L.T. 222. Shri P.K. Ram very fairly drew our attention to another order of this Tribunal in the case of these appellants themselves in Custom Appeal No. 34\/82-C under Order No. C-235\/85, dated 27-2-1985 where a similar contention had been rejected, the product imported in the said case being synthetic rubber polyster butyl 301.\n<\/p>\n

4. In view of the above this appeal is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Gold Tribunal – Delhi Ceat Tyres Of India Ltd. vs Collector Of Customs on 20 March, 1987 Equivalent citations: 1999 (108) ELT 185 Tri Del ORDER V.T. Raghavachari, Member (J) 1. The refund claim of the appellants M\/s. Ceat Tyres of India Ltd. with reference to CV duty paid by them on […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-263219","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nCeat Tyres Of India Ltd. vs Collector Of Customs on 20 March, 1987 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ceat-tyres-of-india-ltd-vs-collector-of-customs-on-20-march-1987\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ceat Tyres Of India Ltd. vs Collector Of Customs on 20 March, 1987 - 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