Supreme Court · 2005 INSC 461 · Decided 30 September 2005
M/S. Gopal Zarda Udyog and ORS. v. Commissioner of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 2005 INSC 461 · [2005] SUPP. 3 S.C.R. 829
- Case number
- CIVIL APPEAL No. 5747/2000
- Decided
- 30 September 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excise Act, I944: Section I I-A(J) proviso. Chewing Tobacco-Tariff sub-heading 2404.4912404.40-- "Additive mixture "-Excisability of-Extended period of limitation-Invoking of- C Demand of duty-Assessee was engaged in manufacture of Chewing Tobacco (Final Product) falling under of the final product, the assessee was using an intermediate product known as 'additive mixture '-It was alleged that the assessee clandestinely manufactured and cleared 'additive mixture' falling under sub- D heading 2404.40 in contravention of provisions of the Act and the Rules with
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)