Supreme Court of India
M/s. Tata Iron and Steel Co. Ltd. v. Commissioner of Central Excise, Patna
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, we set aside this part of the order made by the Tribunal and remit the matter to it for fresh examination in the light of the order of this F Court.
Judgment, page 2
From the headnote
Central Excise Tar!ff Act, 1985 : Tariff Heading 81.26-Electric Overhead Travelling Cranes-Liability to excise duty-Tribunal relying on Patna High Court judgment holding the goods as falling under Heading 81.26-Decision of Patna High Court reversed by Supreme Court holding that no excise duty was payable on EOT Cranes-Held, order of Tribunal set aside and matter remitted back to it for fresh decision in the light of the judgment of Supreme Court. The Customs Excise and Gold (Control) Appellate Tribunal, relying upon a decision of the Patna High Court, held that the Electric Overhead
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.