Supreme Court · 2005 INSC 63 · Decided 4 February 2005
M/S. O.K. Play (India) LTD. v. Commissioner of Central Excise-Ii, New Delhi
- Court
- Supreme Court of India
- Citation
- 2005 INSC 63 · [2005] 1 S.C.R. 1086
- Case number
- CIVIL APPEAL No. 275/2001
- Decided
- 4 February 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(j), 2(t), 2(1), 35L(b)
Headnote
Central Excise Act, 1944 : Section 2(j)-Conversion of LDPE and HDPE granules into moulding C powder amounts to manufacture by virtue of Note 6(b) of Chapter 39 of Central Excise and Tariff Act, 1985. Section 2(d)-Mou/ding powder produced by powdering of granules­ Dutiabi/ity of-Held: The moulding powder from the market-Moulding powder being marketable falls D within the term 'an excisable goods' hence liable to duty-Tribunal rightly classified the said product under Heading 39.01 of Central Excise and Tariff Act, 1985. Section I I-A-Demand-Extended period of
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