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of <h1>Government rules no duty for pellets from non-factory plant under Factories Act. Order-in-appeal overturned.</h1> <h3>IN RE : TATA IRON & STEEL CO. LTD., JAMSHEDPUR</h3> The Central Government ruled in favor of the petitioner, holding that no duty would apply to pellets produced in their plant not classified as a factory ... - 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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