J K INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Interpretation of two Notifications bearing No. (s) 107 of 1981 and 88 of 1984 are for consideration in this writ petition.

(2.) The facts relating to the Notification No.107/81 issued in terms of the provisions of the Central Excises and Salt Act, 1944 (hereinafter referred to as the 'Excises Act') and the Rules framed thereunder are as follows:

(3.) The petitioner is a company engaged in the business of manufacturing and selling pneumatic tyres and tubes, tread rubber and other products sold under the trade mark of "J.K.Tyre". The products of the first petitioner falls under Tariff Item No. 16 of the 1st Schedule to the Excises Act. Excise duty @ 55% was leviable on tyres in terms of the Notification No.27 of 1981.