Supreme Court · 1975 INSC 323 · Decided 17 December 1975
Union of India & ORS. v. Tata Iron & Steel CO. LTD., Jamshedpur
- Court
- Supreme Court of India
- Citation
- 1975 INSC 323 · [1976] 2 S.C.R. 1044
- Case number
- CIVIL APPEAL No. 723/1971
- Decided
- 17 December 1975
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, R.S. SARKARIA, P.N. SHINGAL (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944-Section 3 read with First Schedule, items 25 C<lld 26-Notification 30/6(} dated 1st March, 1960 in terms of Rule 8 (I) of the Central Excise Rules, 1944 exempting steel ingots in which duty· paid pig iron is used-Interpretation of the available if duty-paid pig iron is mixed with other non-duty.paid materials. The respondent manufactures, as part of iron and steel products, ingot moulds and bottom stools from pig iron for use in steel melting shops. Under item 25 and 26 and the first Schedule to the Central Excises and Salt
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