Supreme Court · 1985 INSC 69 · Decided 26 March 1985
Collector of Customs & Central Excise & ANR. v. M/S. Oriental Timber Industries
- Court
- Supreme Court of India
- Citation
- 1985 INSC 69 · [1985] 3 S.C.R. 475
- Case number
- CIVIL APPEAL No. 21/1971
- Decided
- 26 March 1985
- Bench
- D.A. DESAI, AMARENDRA NATH SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
COLLECTOR OF CUSTOMS & CENTRAL EXCISE & ANR. · v, M/S. ORIENTAL TIMBER INDUSTRIES March 26, 1985. (D.A. DESAI AND AMARENDRA NATH SEN, JJ.) Central Excise ~ Salt Act 1944 First Schedule Item 16B. Plywood circles-Manufacture of-Assessment to duty-Determination of. The respondent firm basis of the Total area of the circles manufactured and the duty to be collected when the circles were issued out of the factory premises. An audit objection was taken to this mode of assessment on the ground that the process of cuttiQg out circles and punching of holes cannot be considcr~d as
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