Supreme Court · 2003 INSC 224 · Decided 9 April 2003
Commissioner of Central Excise, Chandigarh-I v. M/S. Markfed Vanaspati and Allied Industries
- Court
- Supreme Court of India
- Citation
- 2003 INSC 224 · [2003] 3 S.C.R. 480
- Case number
- CIVIL APPEAL No. 77/2001
- Decided
- 9 April 2003
- Bench
- S.N. VARIAVA, H.K. SEMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Excise Tari.fl Act, 1985; Tari.fl Item 1507: Classification-Spent earth-Levy of excise duty-Tests of manufacture C and marketability-Significance of-Held: goods though covered by tariff entry may not be excisable unless it satisfies the tests of 'manufacture and marketability '-The product to prove is on Revenue-Revenue failed to produce evidence of marketability and manufacture-Since excise duty on the D product 'earth' levied and paid by assessee, levy of excise duty on 'spent earth' would amount to double levy on the same product. Words and Phrases: Marketability and
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)