THE TATA IRON & STEEL CO. LTD. vs COLLECTOR OF CENT. EXCISE,JAMSHEDPUR — C.A. No. 508/1998

Case under Section XVII-A. Status: Disposed.

Disposed

CNR: SCIN010017311998

Filing Date

27-Jan-1998

Registration No

C.A. No. 508/1998

Diary Number

1731/1998

Order Date

24-Oct-2002

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 30-May-2026

Acts & Sections

Section XVII-A

Petitioner(s)

  1. 1.THE TATA IRON & STEEL CO. LTD.

    Adv. RAJAN NARAIN

Respondent(s)

  1. 1.COLLECTOR OF CENT. EXCISE,JAMSHEDPUR

    Adv. B. KRISHNA PRASAD

Case History

  1. Case disposedDisposed

  2. 24-Oct-2002

    Judgment - of Main CaseView PDF

  3. 24-Oct-2002

    ROP - of Main CaseView PDF

  4. 27-Jan-1998

    Case filed

    Registration No. C.A. No. 508/1998

View Full Judgment
casestatus.in Summary

Summary: Tata Iron & Steel Co. Ltd. v. Collector of Central Excise Decision: The Supreme Court held that additional elements (Steel Development Fund contributions, modernization charges, export assistance fund amounts) added to ex-works prices by steel plants constitute part of the "price" and must be included in assessable value for excise duty calculation. These elements are not deductible as "other taxes" under Section 4(4)(d)(ii) of the Central Excise Act. The Court rejected arguments that income tax principles apply to excise valuation and ruled that the Revenue's appeals should be allowed. This case analysis is maintained by casestatus.in based on publicly available court records.

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