Supreme Court · 2006 INSC 181 · Decided 27 March 2006
Hindustan Poles Corporation v. Commissioner of Central Excise, Calcutta
- Court
- Supreme Court of India
- Citation
- 2006 INSC 181 · [2006] 3 S.C.R. 461
- Case number
- CIVIL APPEAL No. 5572/2000
- Decided
- 27 March 2006
- Bench
- AR. LAKSHMANAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(1)
Headnote
Central Excises Act, 1944: Section 2(/)-Manufacture-Process of "welding" of electric resistant pipes/tubes of different diameters, which are duty paid, and purchased fi'om the open market, results in a new product-Whether amounts to "Manufacture "-Held, No. A B c challenged by the appellant in these appeals. The said notice was issued on the ground that by the process of "welding" of electric resistant pipes/tubes of different diameters, which are duty paid, and purchased from the open market, results in a new product and, hence, is liable to
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