Levy of duty of excise on iron and steel scrap which was ...
Supreme Court rules on excise duty for shipbreaking scrap; same duty method applies to all assessees.
August 4, 2015
Case Laws Central Excise SC
Levy of duty of excise on iron and steel scrap which was obtained by breaking the ship - exemption to particular class of assessees - Merely because with the adoption of one particular method the duty that becomes payable is lesser would not mean that two such persons belong to different categories - SC
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