Supreme Court · 2005 INSC 340 · Decided 5 August 2005
Commissioner of Central Excise-I, New Delhi v. M/S. S.R. Tissues PVT. LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 340 · [2005] SUPP. 2 S.C.R. 355
- Case number
- CIVIL APPEAL No. 5293/2001
- Decided
- 5 August 2005
- Bench
- B.P. SINGH, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(f), 35, 2(I)
Headnote
B Central Excise Act, 1944. Sections 2(f), 35-l (b)-Assessee involved in the process of cutting/ slitting duty paid jumbo rolls of tissue paper into paper rolls, napkins and C facial tissues-Department alleging such process to be manufacture and demanding duty on product-Whether such process tissue paper I aluminium foil into smaller size does not amount to manufacture and, therefore, no duty payable on finished product-Central Excise Tariff Act, 1985-Heading no. 48.03 and 48.18. D Words & Phrases-"Manufacture"-Meaning of in the context of Central Excise Act, 1944.
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