Supreme Court of India
Collector of Central Excise v. Calcutta Steel Industries and Ors.
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.
What the Court ordered
For the reasons stated above, found no reason to interfere with the order of the Assistant Collector, Central Excise which was accordingly upheld.
Judgment, page 4
From the headnote
Central Excises and Salt Act, 1944-Central Excise Tariff Items 26AA (ia) and 26AA (ii)-Hoop and Strip whether assessable to duty. The respondent company filed revised classification lists classify- ing all rectangular products of thickness below 3.0 mm manufactured by them as bars covered by Tariff Item 26AA(ia) of the Central Excise Tariff. The Asstt. Collector, Central Excise took the view that rectang'11ar products of thickness less than 3.0 mm and of width less than 75 mm fell under the definition of 'Hoops' and merit classification , under Tariff Item 26AA(ii) and exigible to the
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