INDIAN METALS AND FERRO ALLOYS LTD. CUTTACK vs COLLECTOR OF CENTRAL EXCISE, BHUBANESHWAR

The Supreme Court held that the goods manufactured by the appellant, classified as poles, fall under Tariff Item No. 26AA of the Central Excises and Salt Act, 1944, despite the introduction of Item No. 68. The Court emphasized that the commercial character of the goods remains unchanged, and thus the appellant is entitled to the exemption from excise duty as per the notification dated 1.3.1963. The appeals were allowed, overturning the lower authorities' classification under Item 68.