COLLECTOR OF CENTRAL EXCISE CHANDIGARH COLLECTOR OF CENTRAL EXCISE CHANDIGARH COLLECTOR OF CENTRAL EXCISE CHANDIGARH COLLECTOR OF CENTRAL EXCISE CHANDIGARH Vs. KAUSHAL STEEL ROLLING MILLS MANDI GOBINDGARH PUNJAB:STEEL CORPORATION OF PUNJAB:SWASTIC IRON AND STEEL ROLLING MILLS:DOABA STEEL ROLLING MILLS

LAWS(SC)-1997-7-138

SUPREME COURT OF INDIA

Decided on July 15,1997

Collector Of Central Excise Chandigarh Collector Of Central Excise Chandigarh Collector Of Central Excise Chandigarh Collector Of Central Excise Chandigarh Appellant

VERSUS

Kaushal Steel Rolling Mills Mandi Gobindgarh Punjab:Steel Corporation Of Punjab:Swastic Iron And Steel Rolling Mills:Doaba Steel Rolling Mills Respondents

JUDGEMENT

- (1.) The learned Additional Solicitor General states that these matters relate to classification of "bars", "flats", "hop", "strips" manufactured by the respondents. They are covered by the judgment of this court in CCE v. Tigrania Metal and Steel Industries wherein it has been held that they fall under Tariff Item 26-AA, sub-item (i-a) of the erstwhile central Excise tariff. The appeals are, therefore, dismissed with no order as to costs.;

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