Supreme Court · 2007 INSC 1036 · Decided 11 October 2007
M/S. Mercantile Company v. COMMNR. of Central Excise, Calcutta
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1036 · [2007] 10 S.C.R. 1069
- Case number
- CIVIL APPEAL No. 1854/2001
- Decided
- 11 October 2007
- Bench
- ASHOK BHAN, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excise Tariff Act, 1985-Chapter 34, Sub-Heading 34. 02-Chapter Note 6-Cleaning preparation-Classification­ Filtration, re-packing (into smaller packs) and labeling of raw C materials falling under Chapter 27, 29 or 38-Held: Amounted to manufacture as it resulted in emergence of new would not fall either under Chapter 27, 29 or 38-Product classifiable under sub-heading 34. 02 as a cleansing product-Central Excise Act, 1944- D s.2{/). Central Excise Act, 1944-s.llA and its proviso-Extended period of/imitation-Invocation of-Held: Invokable as assessee made deliberate attempt
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