Supreme Court · 2010 INSC 644 · Decided 24 September 2010
Commissioner of Central Excise, Visakhapatnam-Ii v. M/S. NCC Blue Water Products LTD.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 644 · [2010] 11 S.C.R. 741
- Case number
- CIVIL APPEAL No. 4608/2005
- Decided
- 24 September 2010
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 12; Central Excise Act Section 3(1), 3
Headnote
A B .. Central Excise Act, 1944 - s.3(1) or its proviso - Sale of shrimps and shrimp seeds in Domestic Tariff Area by an EOU C without approval of the Development Commissioner -'­ Exigibi/ity to excise duty - Held: Excise duty to be assessed under s. 3(1) and not under proviso - Circular No. 6181912002-CX dated 13th February, 2002 issued by CBEC - Exim Policy 1992-1997 - Handbook of D . Procedures - Appendix XXX/11. The question which arose for consideration in the instant appeals was whether the sales of shrimps and shrimp seeds by the assessee-respondent, a 100%
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