Supreme Court · 2008 INSC 695 · Decided 16 May 2008
Bhupendra Steel (P) LTD. v. Commissioner of Central Excise
- Court
- Supreme Court of India
- Citation
- 2008 INSC 695 · [2008] 8 S.C.R. 1038
- Case number
- CIVIL APPEAL No. 172/2003
- Decided
- 16 May 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
1038 ' .( A BHUPENDRA STEEL (P) LTD. + v. COMMISSIONER OF CENTRAL EXCISE B (Civil Appeal No. 172 of 2003) MAY 16, 2008 • ·-.f. (ASHOK BHAN AND DALVEER BHANDARI, JJ.) c Central Excise Tariff Act, 1985: Sub-headings 7226. 20 and 7228.30/Central Excise Q Act, 1944: Tariff Item 25(8) and Notifications - Applicability of, to the product + ' I · 'steel bars and rods' and 'steel ingots' manufactured by asses- ,J see - Held: In order to claim benefit of tile exemptions Notifi- cations, assessee has to satisfy the condition that the product falling under heading 72. 08 and
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