Supreme Court of India
J. K. Steel Ltd. v. Union of India
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
For the reasons mentioned above, this appeal is allowed and the Revenue is directed to refund the excess duty paid under protest.
Judgment, page 26
From the headnote
Central Excise and Salt Act (I of 1944), First Schedul.e, item 25AA, Indian Tariff Act (32 of 1934), First Schedule, entry 63(36) and Finance Act (20 of 1962)-Steel wires made from imported steel rods-Whether excise duty is Ieviable. Central Excise and Salt Rules, 1944. rr. 9(2) and 10---Wrong rule mentioned-No prejudice to assessee-Jj could be justified under the correct rule. The appellant was a manufacturer of iron and steel products. It was importing steel rods from which steel wires were manufactured. On April 24, 1962 Finance Act (No. 2) 1962 imposed excise duty on iron and steel
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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