Supreme Court · 1988 INSC 87 · Decided 28 March 1988
Collector of Central Excise, MADRAS. v. Kutty Flush Doors & Furniture CO. (P) LTD.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 87 · [1988] 3 S.C.R. 363
- Case number
- CIVIL APPEAL No. 468/1988
- Decided
- 28 March 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
-J. COLLECTOR OF CENTRAL EXCISE, MADRAS. v. KUTTY FLUSH DOORS & FURNITURE CO. (P) LTD. MARCH 28, !988 ISABYASACHJ MUKHARJJ AND S. RANGANATHAN, JJ.J Central Excises and Salt Act, 1944: Section 35L and Tariff Item No. 68-Timber logs sawn into sizes-Whether new product emerges-- Whether excise Excise, and sought approval for treating sawn timber and dried timber as non-excisable on the ground that sawing of timber logs into sizes did not amount to manufacture. The Assistant Collector held that conversion of the timber logs into sawn timber satisfied the condi- lions of manufacture
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