Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise rules the excise duty payable at the rate of Rs.3651- per tonne exempting' the remainder as specified in the Sc 0351-perLDT along with additional duty leviable thereon 1944- Exemption Notification under~ Validity of - Notifications Nos. 102187-CE and 1031 87-CEdated 27.03. 1987 ~Exemption from excise duty under - In respect of iron and steel scrap obtained by breaking the ship subject to certain condition - Vide Notification Nos. 1021 87-CE customs duty levied at the rate of Rs.1 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Central Excise rules, 1944 - Exemption Notificationunder~ Validity of - Notifications Nos. 102187-CE and 103187-CE dated 27.03. 1987 ~Exemption from excise duty under- In respect of iron and steel scrap obtained by breaking theship subject to certain condition - Vide Notification Nos. 102187-CE customs duty levied at the rate of Rs.1,0351-per LDTalong with additional duty leviable thereon, the excise dutypayable at the rate of Rs.3651- per tonne, exempting' theremainder as specified in the Schedule - Vide NotificationNo.103/87cCE, customs duty paid at the rate of Rs.14001-per LDT, scrap obtained exempted from the entire exciseduty - Whether the two categories are identical or there is areasonable classification based on intelligible differentia -Held: When the goods are same, they fall under the sameHeading and the custom duty is leviable as per the Act whichhas been paid - Notification giving exemption only to thosepersons who paid a particular amount of duty-Rs. 1, 4001- perLDT, would not mean that such persons belong to a differentcategory and would be entitled to exemption and not otherpersons like the assessee who paid the duty on the samegoods but on the formula whereby rate of duty comes toRs.1,0351- per LDT - Order by the High Court quashing theNotification to be violative of Art. 14 modified to the extentthat assessee would also be entitled to the benefit ofexemption Notification subject to the condition that dutyalready paid by it on LDT, would be taken into account andonly the balance out of it would be subject to excise duty -Constitution of India, 1950-Art. 14 - Customs Tariff Act- s.3 |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2015 INSC 529 |
Petitioner | Union Of India & Ors. |
Respondent | Mis. N.s. Rathnam & Sons |
SCR | [2015] 8 S.C.R. 751 |
Judgement Date | 2015-07-29 |
Case Number | 1795 |
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