1990 (11) TMI 143 - SUPREME COURT

Whether the goods, pipes, tubes and poles made of iron and steel, are liable to excise duty under Item 26AA or under Item 68, in the First Schedule to the Central Excises & Salt Act, 1944?

Held that:- The appellant's contention that the goods in question are assessable to duty under Item 26AA is correct and has to be upheld. The assessments in question will be modified accordingly and the appellant will be entitled to complete exemption or reduced duty in accordance with the provisions of Item 26AA read with the relevant notifications; if any, extant at the various points of time with which we are concerned. The appeals are followed accordingly.