Supreme Court of India
Indian Metals and Ferro Alloys Ltd. Cuttack v. Collector of Central Excise, Bhubaneshwar
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
We are of the opinion that the appellant's contention that the goods in question are assessable to duty under item 26AA is correct and has to be upheld.
Judgment, page 11
From the headnote
Central Excises and Salt Act, 1944-Section 3 and First Schedule Item Nos. 26AA and 68-Assessee-Manufacturer of pipes, tubes and poles of iron and steel-assessability to excise duty-Whether under Item 26AA or 68. The appellant is a manufacturer of pipes, fu.iles and poles made of iron and steel. Tariff Item No. 26AA was introduced w.e.f. 24.4 . .1962 in c the First Schedule to the Central Excises and Salt Act, according to which, the appellant paid the excise duty. Thereafter the Government issued a notification dated 1.3.1963, whereby 'telegraph, telephone and electric li~ting and
Where later benches applied it
Of those, 1 relied on
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