Supreme Court · 1995 INSC 324 · Decided 2 May 1995
Collector of Central Excise, Chandigarh v. M/S. Steel Strips LTD. Sangrur
- Court
- Supreme Court of India
- Citation
- 1995 INSC 324 · [1995] 3 S.C.R. 1051
- Case number
- CIVIL APPEAL No. 438/1989
- Decided
- 2 May 1995
- Bench
- A.M. AHMADI, S.P. BHARUCHA, K.S. PARIPOORNAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
j ; COLLECTOR OF CENTRAL EXCISE, CHANDIGARH A v. M/S. STEEL STRIPS LTD. SANGRUR MAY 2, 1995 [A.M. AHMADI, CJ., S.P. BHARUCHA AND K.S. PARIPOORNAN, JJ.1 Central facise Tariff: B Tariff Item 26AA-Cold rolled steel strips-c--Excise duty payable C on-Excise authorities alleging the article to be the .to authoritative publication unless assessee is infonned of it. · The assessees carried on the business of making cold rolled steel D strips from hot rolled steel strips, an article covered under Tariff Item No. 26AA of the Central Excise Tariff. In view of the exemption notification no
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