Supreme Court · 2010 INSC 727 · Decided 22 October 2010
Commissioner of Central Excise, Chandigarh v. M/S. Shital International
- Court
- Supreme Court of India
- Citation
- 2010 INSC 727 · [2010] 12 S.C.R. 824
- Case number
- CIVIL APPEAL No. 1689/2003
- Decided
- 22 October 2010
- Bench
- D.K. JAIN, C.K. PRASAD (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1975: Chapter 60, note 4 - C Knitted pile fabric - Process of carding, knitting and shearing undertaken by the assessee in the manufacture of fabric - Claim for exemption under Notification no. 0612000 as also under Notification nos. 5199, 9196 and 18196 undertaken by assessee did not have the effect of D changing the "grey fabric" into another commodity or bring about a permanent or lasting change in the fabric so as to bring out a new product, amounting to manufacture in terms of Chapter Note 4 to Chapter 60 - Fabric in question
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