Supreme Court · 2010 INSC 476 · Decided 4 August 2010
Commissioner of Central Excise, Chennai-Ii Commissionerate & ORS. ETC. v. M/S. Tarpaulin International & ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 476 · [2010] 9 S.C.R. 620
- Case number
- CIVIL APPEAL No. 5341/2005
- Decided
- 4 August 2010
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(f)
Headnote
620 A COMMISSIONER OF CENTRAL EXCISE, CHENNAl-11 B c COMMISSIONERATE & ORS. ETC. v. M/S. TARPAULIN INTERNATIONAL & ORS. ETC. (Civil Appeal No. 5341 of 2005 etc. etc.) AUGUST 04, 2010 [D.K. JAIN AND H.L. DATTU, JJ.) Central Excise Tariff Act, 1985: First Schedule - Heading 63.01 - known to the market - Marketability is an essential ingredient for goods to D be dutiable under the Schedule - Therefore, there can be no levy of excise duty on tarpaulin made ups - Central Excise Act, 1944. E Central Excise Act, 1944: s. 2(f) - 'Manufacture' - Tarpaulin made-ups - Prepared by
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