TOBU ENTERPRISES PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is a private limited company, and is engaged in the manufacture of "bicycles and tricycles for children" since 1975, at its factory located at 71/5, Najafgarh Road, New Delhi. The circumstance which led to the filing of this writ petition was seizure of bicycle/tricycle which were made by the respondents vide seizure memo which is annexed to the writ petition as annexure 1. According to the seizure memo, excisable goods that were seized, were "all other goods N.E.S. (Wheeled Toys) Tariff Item No. 68 of C.E. Tariff.", "Quantity; 1300 Nos. (details as per list enclosed)", "Value : Rs. 1,83,073.00".

(2.) Tariff Item No. 68 reads as under :-

(3.) The question which arises for consideration in the instant case is whether the bicycles and the tricycles which were manufactured by, the petitioners and were seized by the seizure memo are covered by notification No. 86/79 dated 1st March, 1979. The said notification reads as under :-