1989 (4) TMI 83

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....the manufacture of tyres attracts the excise duty under Tariff Item No. 15A(1). Tariff Item No. 15A(1) relates to artificial or synthetic resins and plastic materials or artificial resins obtained by esterification of natural resins or of resinic acids. 2. The learned Single Judge was pleased to grant rule in terms of prayer (b) of the petition on the ground, firstly, that the dip solution was no....

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....eir Lordships observed:- "This view was reiterated again in Union Carbide India Ltd. v. Union of India (1986) 2 SCC 547 where Pathak, J., as the learned Chief Justice then was, speaking for the Court observed that in order to attract excise duty the article manufactured must be capable of sale to a consumer. The expression 'goods manufactured or produced' must refer to goods which are capable of ....