Supreme Court · 1994 INSC 591 · Decided 9 December 1994
M/S Quality Steel Tubes (P) LTD. v. Collector of Central Excise, U.P.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 591 · [1994] SUPP. 6 S.C.R. 439
- Case number
- CIVIL APPEAL No. 1389/1978
- Decided
- 9 December 1994
- Bench
- R.M. SAHAI, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excises and Salt Act, 1944: Section 3-Tariffitem no. 68 of the Schedule-Exigibility of an article to duty-Twin test to be satisfie~ Article must be a good and should be marketable or capable of being brought to market-Goods attached to earth and thus become immovable C do not satisfy the manufacture of welded steel pipes and tubes which were classified before 1.8.1983 under item 28AA of the First Schedule to the Central Excises and Salt Act, 1944. Later on these items came to fall under tariff item 25 of the Schedule. The steel tubes and pipes produced by the appellant were exempt
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