Supreme Court · 1991 INSC 330 · Decided 10 December 1991
Multimetals LTD. v. Assistant Collector, CEN1RAL Excise, Kota and ORS.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 330 · [1991] SUPP. 3 S.C.R. 292
- Case number
- CIVIL APPEAL No. 4918/1985
- Decided
- 10 December 1991
- Bench
- K. JAGANNATHA SHETTY, V. RAMASWAMI, YOGESHWAR DAYAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944/Central Excise Rules, 1944, s.3, First Schedule-Item 26A/r.8(1) & Notification dated 28.12.1963-Copper, copper alloys and copper pipes .and tubes-Excise duty-Exemption on copper pipes C and tubes in reference to duty paid copper and copper alloys used in the loss" also. Under s.3 of the Central Excises and Salt Act, 1944, excise duty is payable on copper and copper alloys in any crude form as also pipes and tubes made thereof, at the rates set forth in Item 26A of the First Schedule D to the Act. The Central Government Notification
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