Supreme Court · 1990 INSC 222 · Decided 6 August 1990
Laminated Packings (P) LTD. v. Collector of Central Excise, Guntur
- Court
- Supreme Court of India
- Citation
- 1990 INSC 222 · [1990] 3 S.C.R. 630
- Case number
- CIVIL APPEAL No. 2335/1989
- Decided
- 6 August 1990
- Bench
- SABYASACHI MUKHERJI, K.N. SAIKIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Section 2(f)-"Manufacture" . -Lamination of duty paid kraft paper with polyethylene-Resultant pro- duct whether "manufactured" and dutiable-Criteria-Mark~t parlance ~ -Goods with distinct, separate and identifiable function-Coming into C of duty paid kraft paper with ~ D polyethylene resulting in 'polyethylene laminated paper' would amount to 'manufacture' and excisable under Excise Law, the Collector of Cent­ ral Excise (Appeals) answered in the negative, and held that the appel­ lant was eligible to claim refund of
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