Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944: Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Central Excise Act, 1944 (1 of 1944) |
Case(s) Referred | Referred Case 0 Referred Case 1 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Act, 1944:S.2(f) - Manufacture of goods- 'Process' in or in relation to 'manufacture' of goods with the aid of power - Connotation of - Explained - Manufacture of "Turpentine oil" and "Rosin" from the raw material known as 'crude turpentine' through the process of distillation - Water lifted with the aid of electric motor from the well to ground level storage tank and again from ground level to overhead tanks for sprinkling water on condensers for the purpose of distillation - HELD: The operation of lifting water from the well to the higher levels is so integrally connected with the manufacture of "Turpentine oil" and "Rosin" that without this activity it is impossible to manufacture the said goods and, therefore, the processing of the raw material in or in relation to manufacture of the final goods is carried on with the aid of power- Central Excise Tariff Act, 1985- First Schedule - Chapter Heading nos. 38.06 and 38.05 - "Rosin" and "Turpentine oil" - Levy of excise duty.CIRCULARS:Circulars - Binding effect of- Held: The Tribunal has failed to notice and consider the effect and implication of Circular No. 38138194-CX dated 27.5.1994, issued by the Central Board of Excise and Customs, withdrawing all instructions/guidelines/tariff advices issued in respect of the erstwhile First Schedule to the Central Excises and Salt Act, 1944, which obviously included the 19.78 clarification issued by the Ministry of Finance by letter No. B-36/11fl7-TRU dated A 10th/16th January, 1978- Further- Circulars and instructions issued by the Central Board of Excise and Customs are no doubt binding in law on the authorities under the respective Statutes but .when the Supreme Court or a High Court declares the law on the question arising for consideration, it B would not be appropriate for the Courts or the Tribunal, as the case may be, to direct that the Board's Circular should be given effect to and not the view expressed in a decision of Supreme Court or a High Court - Precedent.PRECEDENT:Decision of superior court - Held: A decision is an authority for what it actually and explicitly decides and no.t for what logically flows from it. |
Judge | Hon'ble Mr. Justice D.K. Jain |
Neutral Citation | 2011 INSC 481 |
Petitioner | Commissioner Of Central Excise, Nagpur |
Respondent | S. Gurukripa Resins Pvt. Ltd. |
SCR | [2011] 8 S.C.R. 178 |
Judgement Date | 2011-07-11 |
Case Number | 4663-4665 |
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