Supreme Court · 1997 INSC 619 · Decided 27 August 1997
M/S. Eastern Diecasting Industry v. The Collector of Central Excise, Calcutta
- Court
- Supreme Court of India
- Citation
- 1997 INSC 619 · [1997] SUPP. 3 S.C.R. 524
- Case number
- CIVIL APPEAL No. 1953/1990
- Decided
- 27 August 1997
- Bench
- S.C. SEN, K.T. THOMAS (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Rules, 1944/Celltral Excise Tariff: Rule 173 Q!Tariff Items 26 A(ia), 27(a)(ii) and 68---Classification of C goods-Railway Overhead Equipment and fittings for Electric Trac­ tion-Manufacture comprising of Casting of molten metal into moulds as per specifications of Railways and made to this effect by a Director of Com­ pany-Tribunal's finding that goods manufactured are classifiable under Tariff Item 68---Finding of Tribunal calling for no interference as being D essentially finding off act based on evidence. The railway overhead equipments and fittings for
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