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<h1>Supreme Court affirms 'related person' classification under Central Excises Act</h1> <h3>Union of India Versus Hind Lamps Limited</h3> The Supreme Court dismissed the appeal on the classification of Unipro Lamp Components as a 'related person' under the Central Excises and Salt Act, 1944, ... - The Supreme Court dismissed the appeal regarding whether Unipro Lamp Components is a 'related person' under the Central Excises and Salt Act, 1944, based on the decision in Union of India v. Hind Lamps Ltd. No costs were awarded. (Citation: 1994 (8) TMI 299 - SC Order)