https://www.taxtmi.com/caselaws?id=41706 The court held that waste and scrap obtained from ship breaking are subject to excise duty as goods "produced or manufactured in India." However, Tariff Items imposing duty on certain goods like angles, shapes, and sections of iron or steel obtained from ship breaking were declared ultra vires. The court directed that excise duty can be levied on waste and scrap from ship breaking but not on other goods resulting from dismantling ships. The writ petition was disposed of without costs, with the order applying to related petitions as well. en-us Fri, 02 May 1986 00:00:00 +0530 Sat, 05 Jun 2010 15:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41706 The court held that waste and scrap obtained from ship breaking are subject to excise duty as goods "produced or manufactured in India." However, Tariff Items imposing duty on certain goods like angles, shapes, and sections of iron or steel obtained from ship breaking were declared ultra vires. The court directed that excise duty can be levied on waste and scrap from ship breaking but not on other goods resulting from dismantling ships. The writ petition was disposed of without costs, with the order applying to related petitions as well. Case-Laws Central Excise Fri, 02 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41706