K.SAMPATH
South India Structural Corporation Limited – Appellant
Versus
Assistant Collector of Central Excise, Madras – Respondent
The Order of the Court is as follows :-
W.P. No. 15240 of 1988 is for the issue of writ ofmandamusdirecting the respondents to forbear from levying duty of excise under the provisions of Central Excises and Salt Act, 1944 read with Heading 7308.90 of the Central Excise Tariff Act, 1985, in respect of structural fabrication work carried out by the petitioner for Chettinad Cement Corporation Limited under Order No. MOD/FC/86, dated 3-1-1987 insofar the petitioner is concerned.
2.W.P. No. 15241 of 1988 is for the issue of writ of declaration that Heading 73.08 of the Central Excise Tariff Act, 1985 isultra viresand unconstitutional offending Entry 84 List I of the Seventh Schedule to the Constitution of India and void and unenforceable insofar as the petitioner is concerned.
3.W.P. No. 15242 of 1988 is for the issue of writ ofmandamusdirecting the respondents to forbear from levying duty of excise under the provisions of the Central Excises and Salt Act, 1944, read with Heading 7308.90 of the Central Excise Tariff Act, 1985 or in any manner invoking the provisions of the said Act including obtaining direction and following attendant formalities on the structural fabrication w
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