Supreme Court · 1995 INSC 275 · Decided 19 April 1995
Union of India and ORS. v. Indian Aluminium CO. LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 275 · [1995] 3 S.C.R. 497
- Case number
- CIVIL APPEAL No. 4676/1995
- Decided
- 19 April 1995
- Bench
- A.M. AHMADI, N.P. SINGH, SUJATA V. MANOHAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Rules 1944-Central Excise Tariff-Tariff Item Nos. 27 & 68--Aluminium dross & Skimmings-Whether eligible to excise duty-No. c Words & Phrases : 'F.xcisable Goods' and 'Dross'--Meaning of The respondents-assessees manufacture aluminium sheets, aluminium angles, etc. out of product aluminum sheets by following the procedure D prescribed under Central Excise Rules, 1944. The assessees claimed credit for the duty paid qn aluminium ingots while clearing aluminium sheets manufactured by them. They also cleared aluminium dross & skimmings without payment of any
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