Supreme Court · 1988 INSC 328 · Decided 27 October 1988
Collector of Central Excise v. Calcutta Steel Industries and ORS.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 328 · [1988] SUPP. 3 S.C.R. 595
- Case number
- CIVIL APPEAL No. 1671/1987
- Decided
- 27 October 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Central Excises and Salt Act, 1944-Central Excise Tariff Items 26AA (ia) and 26AA (ii)-Hoop and Strip whether assessable to duty. The respondent company filed revised classification lists classify- ing all rectangular products of thickness below 3.0 mm manufactured C by them as bars covered by Central Excise took the view that rectang'11ar products of thickness less than 3.0 mm and of width less than 75 mm fell under the definition of 'Hoops' and merit classification , under Tariff Item 26AA(ii) and exigible to the appropriate duty. The respondent preferred an appeal before the
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