DUNLOP INDIA LTD. vs UNION OF INDIA AND ORS. Supreme Court, 06-10-1975
| Date | 06 October 1975 |
| Parties | DUNLOP INDIA LTD.UNION OF INDIA AND ORS |
| Court | Supreme Court (India) |
http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 15
PETITIONER:
DUNLOP INDIA LTD.
Vs.
RESPONDENT:
UNION OF INDIA AND ORS
DATE OF JUDGMENT06/10/1975
BENCH:
GOSWAMI, P.K.
BENCH:
GOSWAMI, P.K.
ALAGIRISWAMI, A.
UNTWALIA, N.L.
CITATION:
1977 AIR 597 1976 SCR (2) 98
1976 SCC (2) 241
CITATOR INFO :
D 1985 SC1201 (12)
R 1988 SC2176 (4)
R 1988 SC2223 (15)
R 1990 SC1579 (38)
RF 1991 SC 999 (14,16)
ACT:
Indian Tariff Act 1934-Items 39, 82 - "V. P. Latex"-
Classification of- Interference under Art. 136 of the
Constitution in classification of excisable items-Rule of
Practice-Whether "V.P. Latex" an item of raw rubber"
falling under I.C.T. 89-Whether showing by the agents, while
filling up the various Columns of the Bills of Entry as
"I.C.I. item 87-V.P. Latex", operates as "Estoppel by
conduct" to claim refund.
HEADNOTE:
The appellants, manufacturers of automobile tyres
import "V.P. Latex", an essential ingredient for the
manufacture of tyres. The customs authorities (Appraising)
at Calcutta and Madras classified it as non raw-rubber, an
item covered under item 82(3) (now 87) of the Indian Customs
Tariff and levied duty in addition to the countervailing
duty. On appeals, while the Appellate Collector of Customs,
Madras maintained the appraiser’s stand, the Appellate
Collector of Customs, Calcutta accepted the view that V.P.
Latex is an item of raw rubber and covered by Item 39 of the
Indian Customs Tariff. The Central Government in revision,
however, held that "V.P. Latex being an aqueous dispersion
of synthetic resin is covered by Item 87 I.C.T." and thus
confirmed the Madras view.
On appeal, by special leave the appellants contended,
(i) that V.P. Latex is a synthetic rubber latex and never to
be taken for synthetic resin in as much as.-
(a) V.P. I Latex, being rubber can be vulcanised while
synthetic resin cannot be
(b) V.P. Latex, when coagulated, the coagulum answers
fully the A.S.T.M. standards including elongation tests
prescribed for rubber.
(c) In the international field of rubber manufacture,
all over the world V.P. Latex is fully recognised as a
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