Supreme Court · 2012 INSC 22 · Decided 13 January 2012
Commissioner of Central Excise, Bangalore-Ii v. M/S. Osnar Chemical P. LTD.
- Court
- Supreme Court of India
- Citation
- 2012 INSC 22 · [2012] 2 S.C.R. 1035
- Case number
- CIVIL APPEAL No. 4055/2009
- Decided
- 13 January 2012
- Bench
- D.K. JAIN, A.K. GANGULY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(f)
Headnote
1035 COMMISSIONER OF CENTRAL EXCISE, BANGALORE-II v. M/S. OSNAR CHEMICAL P. LTD. (Civil Appeal Nos. 4055-4056 of 2009) JANUARY 13, 2012 [D.K. JAIN AND ASOK KUMAR GANGULY, JJ.) Central Excise Act, 1944 - s.2(f) - Addition and mixing A B of polymers and additives to heated bitumen to get superior to Excise duty - Held: In order to bring a process in relation to any goods within the ambit of s. 2(f) of the Act, the same is required to be recognised by the legislature as D manufacture in relation to such goods in the Section notes or Chapter notes of the First Schedule to the Tariff Act -
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