1995 (3) TMI 96

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....hort question that arises for consideration in this appeal directed against the judgment and order of the Delhi High Court allowing the writ petition filed under Article 226 of the Constitution of India and quashing the notice issued to the appellant for classifying the electric switches, dippers and bulb holders manufactured by it for cars under Tariff Item 61. 2.The respondent is engaged in t....

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....he amendment specified various goods to be parts and accessories of motor vehicles. The earlier entry read as under :- "Parts and accessories not elsewhere specified of motor vehicles and tractors including trailers". The amended entry since 1979 reads as under :- "Parts and accessories of motor vehicles and tractors including trailors, the following, namely". The result of the amendme....

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....chargeable [Special Excise]"  The respondent manufactured light switches, dipper switches and bulb holders exclusively for use in motor vehicles. The classification list of the respondent was approved by the Department. It was paying duty under Item No. 68. In 1981, however, when Tariff Item No. 61 was introduced, the respondent was directed to obtain the requisite licence for the manufact....