Supreme Court · 2015 INSC 529 · Decided 29 July 2015
Union of India & ORS. v. MIS. N.S. Rathnam & Sons
- Court
- Supreme Court of India
- Citation
- 2015 INSC 529 · [2015] 8 S.C.R. 751
- Case number
- CIVIL APPEAL No. 1795/2005
- Decided
- 29 July 2015
- Bench
- A.K. SIKRI, N.V. RAMANA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
A B · Central Excise rules, 1944 - Exemption Notification under~ Validity of - Notifications Nos. 102187-CE and 1031 87-CEdated 27.03. 1987 ~Exemption from excise duty under C - In respect of iron and steel scrap obtained by breaking the ship subject to certain condition - Vide Notification rate of Rs.1,0351-perLDT along with additional duty leviable thereon, the excise duty 0 payable at the rate of Rs.3651- per tonne, exempting' the remainder as specified in the Schedule - Vide Notification No.103/87cCE, customs duty paid at the rate of Rs.14001- per LDT, scrap obtained exempted
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