Supreme Court · 2002 INSC 146 · Decided 15 March 2002
The Commissioner of Central Excise, Chandigarh-Ii, Chandigarh v. M/S. Jagatjit Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 146 · [2002] 2 S.C.R. 500
- Case number
- CIVIL APPEAL No. 7769/2001
- Decided
- 15 March 2002
- Bench
- M.B. SHAH, B.N. AGRAWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985-Tariff Heading 21.02-Intermediate C product prepared from yeast-Whether excisable-Held, no, as it was not proved that such product wps marketed or marketable. D Respondents used to buy yeast from market and prepare intermediate product of yeast, mollasses and water alchohol. ifhe excise authority by its show cause notice proposed to levy excise duty on the intermediate product. Assistant Commissioner held the intermediate product as excisable as the same fell within the category of active yeast. On appeal, Commissioner (Appeals) held it as not excisable
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