Supreme Court · 1968 INSC 276 · Decided 18 October 1968
J. K. Steel LTD. v. Union of India
- Court
- Supreme Court of India
- Citation
- 1968 INSC 276 · [1969] 2 S.C.R. 481
- Case number
- CIVIL APPEAL No. 1263/1968
- Decided
- 18 October 1968
- Bench
- S.M. SIKRI, R.S. BACHAWAT, K.S. HEGDE (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
F G .. H J. K. STEEL LTD. v. UNION OF INDIA October 18, 1968 [S. M. SrKRI, R. S. BACHAWAT AND K. S. HEGDE, JJ.) Central Excise and Salt Act (I of 1944), First Schedul.e, item 25AA, Indian Tariff Act (32 of 1934), First Schedule, entry 63(36) and Finance Act (20 of 1962)-Steel wires made from under the correct rule. The appellant was a manufacturer of iron and steel products. It was importing steel rods from which steel wires were manufactured. On April 24, 1962 Finance Act (No. 2) 1962 imposed excise duty on iron and steel products by introducing item 26AA in the Central Excise and
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