Supreme Court · 2003 INSC 647 · Decided 19 November 2003
Itw Signode India LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 2003 INSC 647 · [2003] SUPP. 5 S.C.R. 751
- Case number
- CIVIL APPEAL No. 7868/1995
- Decided
- 19 November 2003
- Bench
- V.N. KHARE, S.B. SINHA, AR. LAKSHMANAN (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Limitation Act; Central Excise Act
Headnote
Central Excises and Salt Act, 1944; S.JJ-A and amendments made thereunder/Central Excise Tari.ff Act, 1985; Tari.ff Items 26AA(iiij, 68, 72II.31, C 7308.90/Central Excise Rules, 1944; Rules 9(2) and Amendments made thereunder and 1738: Manufacture of box strappings from duty paid cold rolled steel held that since resultant product is being manufactured by doing painting/waxing on D input material, description of final product does not change-No further duty liability arises-Amendment in Section I IA of the Act-Affirmed by the Appellate Authority-Reversed by the Tribunal-On appeal, Held:
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