Supreme Court · 2015 INSC 801 · Decided 27 October 2015
M/S. Meridian Industries LTD. v. Commissioner of Central Excise
- Court
- Supreme Court of India
- Citation
- 2015 INSC 801 · [2015] 14 S.C.R. 35
- Case number
- CIVIL APPEAL No. 4112/2007
- Decided
- 27 October 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
A B Central Excise Act, 1944: Export and Import Policy c 1997-2002 - Notification no.8197-CE dated 01.03.1997 - Benefit of the said Notification available to goods manufactured by EOU using indigenous raw material only - Assessee manufactured cotton yarn using indigenous cotton and imported wax benefit of Notification D no.8197-CE-Held: In the manufacturing process undertaken by assessee-appellant, wax coating is done for luflrication of yarn - Wax coating is allowed to remain on the yarn in order to facilitate its winding on cones and its use in knitting hosiery - No doubt, cotton
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