Supreme Court · 1988 INSC 280 · Decided 15 September 1988
Narne Tulaman Manufactures PVT. LTD. Hyderabad v. Collector of Central Excise, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1988 INSC 280 · [1988] SUPP. 3 S.C.R. 1
- Case number
- CIVIL APPEAL No. 1335/1987
- Decided
- 15 September 1988
- Bench
- SABYASACHI MUKHERJI, M.H. KANIA, S. RANGANATHAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
.. Central Excises and Salt Act, 1944: Section 2(f)-'Manufacture' means bringing into existence new goods-When parts and end pro.duct separately dutiable-Both taxable. c The appellant manufactured one of the three parts, i.e., Indicat- ing system, required for the manufacture of weighbridges, and two parts brought the three components together at site, fitted and assembled them together and thus created a new weighbridge. The appellant challenged the excise duty levied on the D manufacture of weighbridges under the Central Excises and Salt Act, .J 1944 . The appellant's contention
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