Supreme Court · 2007 INSC 312 · Decided 19 March 2007
M/S Amrit Agro Industries LTD. and ANR. v. Commissioner of Central Excise, Ghaziabad
- Court
- Supreme Court of India
- Citation
- 2007 INSC 312 · [2007] 4 S.C.R. 62
- Case number
- CIVIL APPEAL No. 8595/2001
- Decided
- 19 March 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Tariff Act, 1975: Schedule-Headings 20. 01 and 21. 08- 'Roasted peanuts'­ C Classification of-Held, essential structure of peanuts is not changed by process of roasting-T.herefore, roasted peanuts are covered under Chapter 20-Notification No. 4197-C.E. dated 1.3.1997. Chapter 21, availing exemption from payment of duty-Held, assessee will / have to show as to how it determined the value-Whether price charged by assessee contained profit element or duty element will have to be examined- Matter remitted to adjudicating authority for recomputation of duty. .,_
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