Supreme Court of India
M/s Goodyear India Ltd v. Collector of Customs, Bombay
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From the headnote
Customs Tariff Act, 1975/Additional Duty Rules, 1976 : S. 3(1), Explanation/Rule 2:-Exemption Notification No. 55 dated 1.3.1978-lmported nylon yam fabrics described as "Nylon Woven Dipped Diffusion Resistance Fabric Goodyear Code E02NN"-Levy of additional excise duty-Importer claiming the goods covered by the exemption notifica tion under the category "textured yam produced out of base yam"-Tribunal holding that though the imported article fell under the said description additional duty would be leviab/e at the rate specified in the notification for "other textured yam"--Held, additional
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