Supreme Court · 1988 INSC 324 · Decided 26 October 1988
Collector of Central Excise, Baroda v. Kosan Metal Products Limited
- Court
- Supreme Court of India
- Citation
- 1988 INSC 324 · [1988] SUPP. 3 S.C.R. 537
- Case number
- CIVIL APPEAL No. 1571/1988
- Decided
- 26 October 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act 1944/Central Excise Rules 1944-­ Section 11-A/Rules 8, JO & 11-Assessee-Manufacturing .LPGF valves and regulators-Brass rods prepared by another company-'Set­ ofj' duty availed of on the brass rods-Later found that set-off duty was incorrectly allowed-issue valves and regulators falling under Tariff Item 68 of the Central Excise Tariff. It was receiving brass rods manufactured by another company of Bombay and availed of the set-off of duty as stipulated under Notification No. 178 .. 77 dated 18th June, 1977. The brass rods were assessed under T.I.
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