Supreme Court · 1989 INSC 35 · Decided 31 January 1989
Bhor Inudstries LTD., Bombay v. Collector of Central Excise, Bombay
- Court
- Supreme Court of India
- Citation
- 1989 INSC 35 · [1989] 1 S.C.R. 382
- Case number
- CIVIL APPEAL No. 2820/1984
- Decided
- 31 January 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 3; Central Excise Act
Headnote
LTD., BOMBAY v. COLLECTOR OF CENTRAL EXCISE, BOMBAY JANUARY 31, 1989 B [SABYASACHI MUKHARJI ANDS. RANGANATHAN, JJ.J Central Excises and Salt Act, 1944/Central Excise Rules, 1944: Sections 2(d), 2(f), 3, 35-L and35-P/Rules, 10-A 173-1. Excise duty-Excisable goods-Mere fact that an article on revenue that goods are marketable. Central Excise Tariff Act, 1985: Schedule Item 15-A(2)- D Production of crude PVC films-Non-marketable-Intermediate products-Used for captive consumption in end products such as leather cloth-Laminated jute mattings and PVC tapes-Whether classi­ fiable
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)