Supreme Court · 2002 INSC 265 · Decided 7 May 2002
M/S. B.P.L. India LTD. v. Commissioner of Central Excise, Cochin
- Court
- Supreme Court of India
- Citation
- 2002 INSC 265 · [2002] 3 S.C.R. 834
- Case number
- CIVIL APPEAL No. 2243/1999
- Decided
- 7 May 2002
- Bench
- N. SANTOSH HEGDE, SHIVARAJ V. PATIL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, i 944-Section 2(/)-Excise duty-levy of-On assembly of imported kits of components into VTRslcolour monitors C by using fastners-Countervailing duty already levied under Tariff item 68 on disassembled kits-Held, duty leviable on the end product since the process of that extended period not available-Held, in view of the conduct of assessee longer period D Qf limitation available. 100 Kits of VTR with colour monitors were imported by appellant­ assessee in disassembled condition and the same were subjected to countervailing duty under tariff
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