Supreme Court · 2004 INSC 668 · Decided 23 November 2004
M/S. Shyam Oil Cake LTD. v. Collector of Central Excise, Jaipur
- Court
- Supreme Court of India
- Citation
- 2004 INSC 668 · [2004] SUPP. 6 S.C.R. 346
- Case number
- CIVIL APPEAL No. 1287/1999
- Decided
- 23 November 2004
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944 : C S. l(j)-Schedule-Tariff Item 1503.10-Process "amounting to manufacture "-Process of refining edible vegetable oil-Held, neither in the Section nor in the Chapter Note nor in the Tariff Item has it been mentioned that the process indicated is to be brought into play-There is D no manufacture and the refined oil is not excisable. E F Appellant-assessee was selling refined edible oil. The assessee purchased edible vegetable oil from the market, excise duty whereon was paid by the manufacturer, and subjected it to certain refining processes.
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