Supreme Court · 2005 INSC 446 · Decided 26 September 2005
Commissioner of Central Excise, Hyderabad v. M/S. Aldec Corporation
- Court
- Supreme Court of India
- Citation
- 2005 INSC 446 · [2005] SUPP. 3 S.C.R. 536
- Case number
- CIVIL APPEAL No. 7814/2004
- Decided
- 26 September 2005
- Bench
- B.P. SINGH, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(j), 3, 6
Headnote
C Central Excise- Manufacture-Central Excise Act, 1944, Sections 2(j), 3 and 6 and Items 27 (6) and 68-Central Excise Rules, 1944, Rule 174-­ Central Excise Tariff Act, 1985-Heading 76.06, Sub Heading 7616.90 Section XV. note 2, Section XVI, note 2 (b)-Production of PAS for venetian blinds by sheets of thickness 2. 03 mm in coil form-One of his job processor slitting and re-rolling them into slats of 0.23 mm thickness-Another job processor painting the same and thereafter the trader selling them as PAS for venetian blinds-Whether they were engaged in manufacture of a separate,
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