Supreme Court · 2011 INSC 622 · Decided 30 August 2011
COMMNR. of Central Excise, Meerut-Ii v. M/S. Sundstrand Forms P. LTD.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 622 · [2011] 10 S.C.R. 764
- Case number
- CIVIL APPEAL No. 4077/2003
- Decided
- 30 August 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11, 11A
Headnote
Central Excise Tariff Act, 1985: c Schedule - Heading 48. 16 read with sub-heading 4816.00; and Heading 48.20 - Carbonless stationery - Classification of - Assessee manufacturing computer stationery by processing carbonless paper -Excise duty demanded on carbonless paper - D self-copying paper emerges at the intermediate stage, it is an intermediary product and is a well known marketable commodity - It is being bought and sold and there is a demand of such articles in the market - The Commissioner has rightly recorded the findings that the intermediary products in
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