DUNLOP INDIA LIMITED MADRAS RUBBER FACTORY LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) IN these appeals by special leave the only question that is raised is whether the substance known as Pyratax-Vinyl Pyridine Latex (for short, V. P. Latex) is not rubber raw classifiable under item No. 39 of the INdian Tariff Act, 1934 (hereinafter referred to as I. C. T.).

(2.) THE appellants are manufacturers of automotive tyres. V. P. Latex is required in the process of manufacturing of tyres. V. P. Latex is not manufactured in India and has to be imported from outside the country. THE tyre industry uses V. P. Latex as one of the essential ingredients in the course of manufacture of automotive tyres.

(3.) THERE are several interveners in the appeals and the entire tyre industry is interested in the matter.