https://www.taxtmi.com/caselaws?id=40403 The Supreme Court upheld the decision of the High Court of Mysore to quash a demand notice for excise duty issued by the Inspector of Central Excise to the State's Implements Factory. The dispute revolved around the interpretation of the newly inserted Item 26AA in the Central Excises and Salt Act, 1944, concerning the liability of iron and steel products used in manufacturing agricultural implements. The Court ruled that the products were not subject to excise duty as they were not "produced or manufactured" in the State Government's factory, leading to the dismissal of the appeal by the Union of India. en-us Tue, 19 Oct 1976 00:00:00 +0530 Tue, 05 Aug 2014 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40403 The Supreme Court upheld the decision of the High Court of Mysore to quash a demand notice for excise duty issued by the Inspector of Central Excise to the State's Implements Factory. The dispute revolved around the interpretation of the newly inserted Item 26AA in the Central Excises and Salt Act, 1944, concerning the liability of iron and steel products used in manufacturing agricultural implements. The Court ruled that the products were not subject to excise duty as they were not "produced or manufactured" in the State Government's factory, leading to the dismissal of the appeal by the Union of India. Case-Laws Central Excise Tue, 19 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40403