Supreme Court · 2002 INSC 527 · Decided 10 December 2002
L.T.C. LTD. v. Collector of Central Excise, Patna
- Court
- Supreme Court of India
- Citation
- 2002 INSC 527 · [2002] SUPP. 5 S.C.R. 1
- Case number
- CIVIL APPEAL No. 6402/1995
- Decided
- 10 December 2002
- Bench
- S.N. VARIAVA, B.N. AGRAWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 3, 2(1)
Headnote
B Central Excise Act, 1944/Central Excise Rules, 1944-Section 3/Rule 93-Excise dutj-On samples of cigarettes required for quality control test­ Held, liable to excise duty, since the manufacture of the end product i.e. C cigarette is completed before removal for test and is fit for that it had been clearing without payment of excise duty 20 sticks of cigarettes from each cigarette making machine in the cigarette making department on each working day as samples for D test in their quality control laboratory within the factory premises, total ·quantity each day being
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