Supreme Court · 1995 INSC 234 · Decided 30 March 1995
Collector' Central Excise, Bombay v. M/S. S.D. Fine Chemicals PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 234 · [1995] 3 S.C.R. 84
- Case number
- CIVIL APPEAL No. 2532/1992
- Decided
- 30 March 1995
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution; Central Excise Act Section 35(L)
Headnote
CENTRAL EXCISE, BOMBAY v. MIS. S.D. FINE CHEMICALS PVT. LTD. MARCH 30, 1995 B (B.P. JEEVAN REDDY AND SUHAS C. SEN, JJ.) Central Excises and Salt Act, 1944: Section 2(f}-'Manufacture'-Meaning and scope of expression-Held C definition is expansive. Assessee manufacturing Chemicals and fine between two Membe~eference D to third Member-Disposal of issue by third-Member in a cryptic man­ nei--On Revenue's appeal matter remitted to third Member for fresh opinion. ' The respondent was manufacturing laboratory chemicals and fine chemicals by employing the process of distillation
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