Supreme Court · 1994 INSC 616 · Decided 16 December 1994
Tata Iron and Steel CO. LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1994 INSC 616 · [1994] SUPP. 6 S.C.R. 648
- Case number
- CIVIL APPEAL No. 3196/1986
- Decided
- 16 December 1994
- Bench
- R.M. SAHAI, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Tariff Schedule-Entries-Item 26 and 26AA-Scrap obtained in the course of manufacture of iron and steel­ Conversion of scrap into ingots after remelting-Held duty on .scrap was leviable under item 26 and not under item 26AA(i). ' Words and Phrases: 'Scrap', scrap, obtained by it in the course of manufacture of iron and steel products, to different parties for manufacturing steel ingots out of the scrap. On the question whether the scrap was dutiable under item 26 or 26AA of the Tariff Schedule the Central Excise and Gold (Control) Appellate
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