Imposition Of Countervailing Duty On Cut Pieces Of Used Tyres And Used Tubes Is Ultra Vires The Customs Tariff Act: Delhi HC [FB] [Read Judgment]

The process to which old tyres are subject to produce two or more pieces of cut tyre is not “manufacture‟ within the meaning of Section 2 (f) of the Central Excise Act,said the BenchA full bench of Delhi High Court, in Tinna Rubber & Infrastructure Limited vs Union of India, has held that the process to which old tyres are subject to produce two or more pieces of cut tyre is...