Supreme Court · 1990 INSC 9 · Decided 16 January 1990
Bharat Forge & Press Industries (P) LTD. v. Collector of Central Excise, Baroda, Gujarat
- Court
- Supreme Court of India
- Citation
- 1990 INSC 9 · [1990] 1 S.C.R. 60
- Case number
- CIVIL APPEAL No. 1057/1987
- Decided
- 16 January 1990
- Bench
- S. RANGANATHAN, N.D. OJHA, J.S. VERMA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: First Schedule Item -~ 26AA(iv )-'Pipe fittings'-Levy of excise duty-Whether could be clas- c D E sified as 'pipes and tubes'-Whether a different commercial commodity. Steel pipes and tubes (including blanks therefor) all sorts, whether rolled, forged, spun, or extruded were dutiable under Item 26AA(iv) of the First Schedule to the Central Excises and Salt Act, 1944. The Department, however, sought to classify 'pipe fittings' such as elbows, bends and reducers, manufactured by the appellants, from out of the steel pipes purchased from the open market
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