Supreme Court of India
Multimetals Ltd. v. Assistant Collector, Cen1ral Excise, Kota and Ors.
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What the Court ordered
Accordingly, we allow the appeal set aside the order of the High Court MULTIMETALS v.
Judgment, page 5
From the headnote
Central Excises and Salt Act, 1944/Central Excise Rules, 1944, s.3, First Schedule-Item 26A/r.8(1) & Notification dated 28.12.1963-Copper, copper alloys and copper pipes .and tubes-Excise duty-Exemption on copper pipes and tubes in reference to duty paid copper and copper alloys used in the manufacture-Extent of-Whether includes "manufacturing loss" also. Under s.3 of the Central Excises and Salt Act, 1944, excise duty is payable on copper and copper alloys in any crude form as also pipes and tubes made thereof, at the rates set forth in Item 26A of the First Schedule to the Act. The Central
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