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        Government rules no duty for pellets from non-factory plant under Factories Act. Order-in-appeal overturned.

        IN RE : TATA IRON & STEEL CO. LTD., JAMSHEDPUR

        IN RE : TATA IRON & STEEL CO. LTD., JAMSHEDPUR - 1982 (10) E.L.T. 738 (G. O. I.) The Central Government of India ruled in favor of the petitioner, stating that no duty would be attracted on pellets made in their pelletisation plant, which is not considered a factory under the Factories Act. The decision was based on the precedent set in a previous case involving M/s. Hathi Gold Mines. The impugned order-in-appeal was set aside, and the Revision Application was allowed with consequential relief to the petitioners.

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