Supreme Court · 1997 INSC 802 · Decided 9 December 1997
Union of India and ORS. v. J.G. Glass Industries LTD.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 802 · [1997] SUPP. 6 S.C.R. 345
- Case number
- CIVIL APPEAL No. 2882/1993
- Decided
- 9 December 1997
- Bench
- S.C. SEN, M. SRINIVASAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(f)
Headnote
INDIA AND ORS. A v. J.G. GLASS INDUSTRIES LTD. DECEMBER 9, 1997 (S.C. SEN AND M. SRINIVASAN, JJ.) B Excise Law: Central Excises and Salt Act, 1944: Sections 2(f), 3 & 4 and Item 23-A. c Excise dztty-Manufacture-Pmticular proces:r-Amounting to-Deter­ mination of-Two-fold test-P1inting on lo exist-Secondly, whether the original commodity would serve no pwpose but for that proces:r-Hence, plain glass bottles being themselves D commercial commodities, printing mz such bottles does not amount to manufacture within the meaning of S.2(f)-Therefore, not liable to excise duty if such
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