Metro Tyres Ltd. vs Collector Of Central Excise on 23 August, 1995 In Collector of Central Excise v. Hindustan Tyres (P) Ltd. - 1988 (35) E.L.T. 409, held that rerubberisation of old and use M.S. Rims does not amount to manufacture. Customs, Excise and Gold Tribunal - Delhi Cites 12 - Cited by 5 - Full Document