Supreme Court · 2015 INSC 234 · Decided 18 March 2015
M/S. Satnam Overseas LTD. v. . COMMNR. of Central Excise, New DELHI.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 234 · [2015] 4 S.C.R. 437
- Case number
- CIVIL APPEAL No. 8958/2003
- Decided
- 18 March 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(f)
Headnote
A B Central Excise Act, 1944 - s. 2(f) - Manufacture - C Assessee engaged in packing of mixture of raw rice, dehydrated vegetables and spices in the name of rice and spice - Said mixture in pre-determined proportion is blended together and is heated, if required to sterilize the 0 product and packed in pouches with nitrogen flushing for a longer life - Said process, if amounts to 'manufacture' - Held: Mere addition in the value, after the original product has undergone certain process, would not bring it within the definition of E 'manufacture' unless its original identity also under
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