Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Excise duty Excisable goods |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excises and Salt Act, 1944 : Section 3-Excise duty-Exigibility to-Twin condition-Turbo alternator-Held, to attract excise duty an article must satisfy the twin conditions of being (i) excisable goods and (ii) produced or manufactured in India-Turbo alternator does not fulfil the first condition-Hence excise duty cannot be levied on it-Central Excise Tariff Act, 1985-Heading 85.02.Manufacturing process-Meaning of-Turbo alternator-Assessee produced turbo alternator by fixing a steam turbine on to an alternator permanently placed on a platform at the customer's premises-Held, when a marketable commodity emerges with a distinctive name, character or use it amounts to a manufacturing process-Hence, creation of turbo alternator is a manufacturing process. Excisable goods-Determination of-Tests-Turbo alternator-Held, if an article does not find a place ea nominee in the schedule to the Excise Act it is liable to excise duty only when it is shown that it is Mobile and marketable-Otherwise, it is an immovable property-Whether an article is permanently fastened to the earth require determination of both intention as well as factum of fastening to earth-Turbo alternator answers the test of permanency-Hence, not liable to excise duty-Transfer of Property Act, 1882- S.3-General Clauses Act, 1897-S.3(25)-Harmonized System of Nomenclature-Explanatory Notes to Heading 85.02 of Central Excise Tariff Act, 1985.Words and Phrases:"Excisable goods "-Meaning of-In the context of S.2( d) of the Central Excises and Salt Act, 1944. |
Judge | Hon'ble Mr. Justice S.S.M. Quadri |
Neutral Citation | 2000 INSC 381 |
Petitioner | Triveni Engineering And Industries Ltd. And Anr. |
Respondent | Commissioner Of Central Excise And Anr. |
SCR | [2000] Supp. (2) S.C.R. 199 |
Judgement Date | 2000-08-08 |
Case Number | 13357 |
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