Supreme Court · 1986 INSC 108 · Decided 5 May 1986
Andhra Re-Rolling Works, Hyderabad v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 108 · [1986] 2 S.C.R. 1001
- Case number
- CIVIL APPEAL No. 56/1972
- Decided
- 5 May 1986
- Bench
- V. BALAKRISHNA ERADI, V. KHALID (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise and Salt Act 1944 : s. 3 & Item No. ~ 26AA(i) First Schedule/Central Excise Rules 1944 rr. 10 & lOA - M.S. Rounds manufactured by re-rolling untested rails - Excise duty - Liability of - Eff: ct of Notification No. 89/62 ' dated May 10, 1-962. • )- !tea No. 26AA(i) of time provided for )- levy of excise duty on various semi finished steel ite11S and all other rolled, forged or extruded shapes and sections, not otherwise specified. The appellant converted three thousand metric tonnes of untested rails into M.S. Rounds of different specifications by the process
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