Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Tariff Act 1985-Tariff Heading 21.02 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Tariff Act, 1985-Tariff Heading 21.02-Intermediate product prepared from yeast-Whether excisable-Held, no, as it was not proved that such product was marketed or marketable. Respondents used to buy yeast from market and prepare intermediate product of yeast, mollasses and water for the purpose of manufacturing potable alchohol. The 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 since the same was having a very short shelf life and because it was not proved whether it was either marketed or marketable. The appeals by the Revenue before Central Excise and Gold Control Appellate Tribunal (CEGAT) were dismissed upholding the view of Commissioner (Appeals). In appeal to this Court, appellant-Revenue contended that CEGAT was wrong in holding that yeast was not excisable in view of specific item No. 21.02 of Central Excise Tariff Act which makes yeast as excisable. Respondents contended that they had never contended before CEGAT that yeast was not excisable but that they were not manufacturing yeast. |
Judge | Hon'ble Mr. Justice M.B. Shah |
Neutral Citation | 2002 INSC 146 |
Petitioner | The Commissioner Of Central Excise, Chandigarh-ii, Chandigarh |
Respondent | Mis. Jaga Tjit Industries Ltd. |
SCR | [2002] 2 S.C.R. 500 |
Judgement Date | 2002-03-15 |
Case Number | 7769 |
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