Supreme Court · 1975 INSC 20 · Decided 31 January 1975
Union of India & ORS. v. Tata Iron & Steel CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 20 · [1975] 3 S.C.R. 418
- Case number
- CIVIL APPEAL No. 1527/1974
- Decided
- 31 January 1975
- Bench
- A.N. RAY, HANS RAJ KHANNA, P.K. GOSWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227; Central Excise Act
Headnote
Constitution of India, 1950 Art. 226, 227-Powus of High Court under article 226 & 227 to interfe.re with classification ef a product by taxing a111lwrities. Central Excise Act, 1944-Ske/p and strip necessity for idwtifiable rest in fiscal statutes, The respondent manufactures hot rolled varying between 16.2 mm and 311.2 mm a1_1d rolled C in coils (hereinafter reforred to as the Product). The respondent describes the product as Strip whereas the appellant classifies it as a Skelp. Skelp is subject te higher excise duty than Strip. The Assistant Collector, Central Excise
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)