Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944 : ection 2(j)-Conversion of LDPE and HDPE granules into moulding powder amounts to manufacture by virtue of Note 6(b) of Chapter 39 of Central Excise and Tariff Act 1985. Section 2(d)-Mou/ding powder produced by powdering of granules. Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Central Excise Act, 1944 : Section 2(j)-Conversion of LDPE and HDPE granules into moulding powder amounts to manufacture by virtue of Note 6(b) of Chapter 39 of Central Excise and Tariff Act, 1985. Section 2(d)-Moulding powder produced by powdering of granules-Dutiability of-Held: The records show that from time to time assessee obtained moulding powder from the market-Moulding powder being marketable falls within the term 'an excisable goods' hence liable to duty-Tribunal rightly classified the said product under Heading 39.01 of Central Excise and Tariff Act, 1985. Section 11-A-Demand-Extended period of limitation-Invocation of-Assessee producing powder by pulverizing granules-Department fully aware of the process undertaken by assessee-Factory regularly visited by the officers-Nothing to show basis of invoking extended period of limitation-Demand being beyond limitation period liable to be set aside. Questions arising in the present appeal are whether the process of conversion of granules into moulding powder in the manufacture of water tanks and toys by the appellant-assessee amounts to manufacture within the meaning of Section 2(t) of Central Excise Act, 1944 read with note 6(b) of Chapter 39 of Central Excise and Tariff Act, 1985; whether the said powder was an 'excisable product' in terms of Section 2(d); whether there was a deliberate attempt on the part of assessee to evade payment of duty for invoking extended period of limitation; and whether extension of period from 6 months to one year by virtue of Amending Act 10 of 2000 dt. 12.5.2000 would apply to notices given prior to 12.5.2000. |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2005 INSC 63 |
Petitioner | M/s. O.k. Play (india) Ltd. |
Respondent | Commissioner Of Central Excise, Delhi-iii, Gurgaon |
SCR | [2005] 1 S.C.R. 1086 |
Judgement Date | 2005-02-04 |
Case Number | 275-276 |
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