Supreme Court of India
Tata Iron and Steel Co. Ltd. v. Collector of Central Excise
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
In the result, the appeals are allowed and the order passed by the F Tribunal is set aside.
Judgment, page 5
From the headnote
Central Excises and Salt Act, 1944: Tariff Schedule-Entries-Item 26 and 26AA-Scrap obtained in the course of manufacture of iron and steel Conversion of scrap into ingots after remelting-Held duty on .scrap was leviable under item 26 and not under item 26AA(i). ' Words and Phrases: 'Scrap', 'Semi finished product '-What is. The appellant-company was selling scrap, obtained by it in the course of manufacture of iron and steel products, to different parties for manufacturing steel ingots out of the scrap. On the question whether the scrap was dutiable under item 26 or 26AA of the Tariff
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