Supreme Court · 2004 INSC 672 · Decided 23 November 2004
M/S. Kores India LTD., Chennai v. Commissioner of Central Excise, Chennai
- Court
- Supreme Court of India
- Citation
- 2004 INSC 672 · [2004] SUPP. 6 S.C.R. 320
- Case number
- CIVIL APPEAL No. 4322/1999
- Decided
- 23 November 2004
- Bench
- ARIJIT PASAYAT, C.K. THAKKER (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excise and Salt Act, 1944-Section I IA proviso-Central Excise Rules, 1944-Rule 9(2)-Assessee engaged in cutting of typewriter/ telex ribbons into standard pre-determined lengths-Levy of excise duty invoking period of limitation-Case of assessee that cutting of jumbo rolls into smaller size belief of non-exciseability-Correctness of-Held : Process of producing ribbons in spools out of jumbo rolls results in producing commercially distinct and identifiable article having distinct name, function and use and D has separate market-A/so assessee has a separate unit, machinery and
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