Supreme Court · 1996 INSC 811 · Decided 31 July 1996
Decorative Laminates (India) PVT. LTD. v. Collector of Central Excise, Bangalore
- Court
- Supreme Court of India
- Citation
- 1996 INSC 811 · [1996] SUPP. 4 S.C.R. 209
- Case number
- CIVIL APPEAL No. 3775/1989
- Decided
- 31 July 1996
- Bench
- S.P. BHARUCHA, K.T. THOMAS (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise : Central Excise Tariff Act, 1985-Cltapter 44 of the Schedule-Commer­ cial Plvwood--{Jndertaking process of applying-Phenol Formaldehyde Resin-Exemption from duty on the ground that process unde1taken was not mam1facture--Duty already paid before processing-Exemption different after processing. A B c The appellant company was engaged in processing commercial D plywood. The Assistant Collector of Central Excise issued notice to the appellant company that non-slip plywood is liable to Excise Duty. The Collector of Central Excise (Appeals) confirmed the order
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