Supreme Court · 1994 INSC 400 · Decided 20 September 1994
M/S. the Indian Cable CO., LTD. Calcutta v. Collector of Central Excise, Calcutta and ORS..
- Court
- Supreme Court of India
- Citation
- 1994 INSC 400 · [1994] SUPP. 3 S.C.R. 678
- Case number
- CIVIL APPEAL No. 3347/1984
- Decided
- 20 September 1994
- Bench
- B.P. JEEVAN REDDY, S.C. SEN, K.S. PARIPOORNAN (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
THE INDIAN CABLE CO., LTD. CALCUITA v. COLLECTOR OF CENTRAL EXCISE, CALCUITA AND ORS. SEPTEMBER 20, 1994 [B.P. JEEVAN REDDY, SUHAS C. SEN AND K.S. PARIPOORNAN, JJ.) Central Excises and Salt Ac~ 1944/Central Excise Rules, 1944-Ss. 2(d), 2(f)/Rule JO-Classification under item 15A(l)(ii)--PVC to manufacture-''Manufac­ ture'L....!'Marketability''- "Excisable goods''-Meaning of. D Words & Phrases : ''Manufacture''-"Excisable goods''-"Marketability''-Meaning of in the context of Central Excises and Salt Act, 1944. The appellant-assessee was producing PVC compound
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