Supreme Court · 1992 INSC 53 · Decided 19 February 1992
Pefco Foundry Chemicals LTD. v. Collector of Central Excise, Pune
- Court
- Supreme Court of India
- Citation
- 1992 INSC 53 · [1992] 1 S.C.R. 891
- Case number
- CIVIL APPEAL No. 4457/1984
- Decided
- 19 February 1992
- Bench
- A.M. AHMADI, K. RAMASWAMY, R.M. SAHAI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Central Excises and Salt Act, 1944/Central Excise Rules, 1944 : Section 4/Rule 8-Entry 68--Cylinder liner-Manufactured and sup­ plied after machining and honin15Whether identifiable as machine C part-Whether e.xigible to duty. . The appellant was manufacturing cylinder liner by casting was removed and after ma10hining and honing it was delivered to Railways. The respondent took the view that at the time the cylinders were supplied to Railways, they became identifiable as machine part attracting duty. According to the appellant, the cylinders continued to he iron D 1
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