Supreme Court of India

KIRLOSKAR FERROUS INDUSTRIES LTD. AND ANR. versus UNION OF INDIA & ANR.

2026 INSC 679

Case number
WRIT PETITION (CIVIL) No. 733/2025
Judgment date
2026-07-13
Petitioner / appellant
KIRLOSKAR FERROUS INDUSTRIES LTD. AND ANR.
Respondent
UNION OF INDIA & ANR.
Neutral citation
2026 INSC 679
Other citation
[2026] 8 S.C.R. 104
CNR
ESCR010002452026
Bench / judges
J.B. PARDIWALA, K.V. VISWANATHAN
Author judge
K.V. VISWANATHAN
Bench size
2 Judges
Disposal nature
Dismissed
Judgment year
2026

Issue for consideration

Issue arose whether the explanations appended to r.38 of the 2016 Rules and r.45(8)(a) of the 2017 Rules ultra vires Arts.14 and 19(1)(g) of the Constitution as well as s.9 of the MMDR Act to the extent that the levy provides for inclusion of royalty and DMF and NMET in the sale value.

Headnote excerpt

Minerals (Other than Atomic and Hydro Carbons Energy Minerals) Concession Rules, 2016 – Explanation appended to r.38 – Mineral Conservation and Development Rules, 2017 – Explanation to r.45(8)(a) – Constitutional validity

Full Judgement details :

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