Supreme Court · 1990 INSC 366 · Decided 22 November 1990
Indian Metals and Ferro Alloys LTD. Cuttack v. Collector of Central Excise, Bhubaneshwar
- Court
- Supreme Court of India
- Citation
- 1990 INSC 366 · [1990] SUPP. 3 S.C.R. 329
- Case number
- CIVIL APPEAL No. 2743/1986
- Decided
- 22 November 1990
- Bench
- S. RANGANATHAN, K. RAMASWAMY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excises and Salt Act, 1944-Section 3 and First Schedule Item Nos. 26AA and 68-Assessee-Manufacturer of pipes, tubes and poles of iron and steel-assessability to excise duty-Whether under Item 26AA or 68. The appellant is a manufacturer of pipes, fu.iles and poles made of iron and steel. .1962 in c the First Schedule to the Central Excises and Salt Act, according to which, the appellant paid the excise duty. Thereafter the Government issued a notification dated 1.3.1963, whereby 'telegraph, telephone and electric li~ting and transmiSsion poles falling under Item 26AA" D were
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