Supreme Court · 2004 INSC 131 · Decided 26 February 2004
Collector of Central Excise, Patna v. M/S. Tata Iron and Steel CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 131 · [2004] 2 S.C.R. 712
- Case number
- CIVIL APPEAL No. 524/1998
- Decided
- 26 February 2004
- Bench
- S. RAJENDRA BABU, AR. LAKSHMANAN, G.P. MATHUR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(d), 3
Headnote
Central Excise Act, 1944-Sections 2(d) & 3-Central Excise Tariff Act, 1985-Zinc dross and Flux skimming arising out of galvanisation of steel C sheets-Levy of excise duty by Revenue treating them as excisable goods­ Correctness of-Held, Zinc dross and flux skimming are refuse and are not duty. Respondent-assessees are engaged in the manufacture of steel sheets D and galvanisation of steel sheets. During the process of galvanisation, two products-zinc dross and flux skimming - come into existence. The Revenue found that the two products were sold by the assessees without payment
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