Supreme Court · 2004 INSC 337 · Decided 5 May 2004
M/S. Tata Iron and Steel CO. LTD. v. Commissioner of Central Excise, Patna
- Court
- Supreme Court of India
- Citation
- 2004 INSC 337 · [2004] SUPP. 2 S.C.R. 106
- Case number
- CIVIL APPEAL No. 3973/2001
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
A IRON AND STEEL CO. LTD. V. COMMISSIONER OF CENTRAL EXCISE, PATNA MAY 5, 2004 B [S. RAJENDRA BABU, CJ., AND G.P. MATHUR, J.] Central Excise Tar!ff Act, 1985 : Tariff Heading 81.26-Electric Overhead Travelling Cranes-Liability C to excise duty-Tribunal relying on Patna High Court judgment and matter remitted back to it for fresh decision in the light of the judgment of Supreme Court. D The Customs Excise and Gold (Control) Appellate Tribunal, relying upon a decision of the Patna High Court, held that the Electric Overhead Travelling (EOT) Cranes, manufactured by the appellant
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)