Supreme Court · 2006 INSC 644 · Decided 22 September 2006
M/S. C.T. Cotton Yarn LTD. v. Commissioner of Central Excise, Indore
- Court
- Supreme Court of India
- Citation
- 2006 INSC 644 · [2006] SUPP. 6 S.C.R. 498
- Case number
- CIVIL APPEAL No. 6451/2000
- Decided
- 22 September 2006
- Bench
- ASHOK BHAN, P.K. BALASUBRAMANYAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985-Heading No. 52.02-/00% Export oriented unit manufacturing exportable yarn from domestically purchased cotton-Cotton waste generated during course of such manufacture earlier sold in Domestic Tariff Area without payment of duty-Later Tariff Heading 52.02 introduced Levy of duty on cotton waste-Validity-Held: Merely because a commodity is included in the Schedule, it will not be exigible to duty unless a process of manufacture was involved when that product emerges-Dispute whether process of manufacture was involved when cotton waste was generated­
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