Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Act Silver Chloride |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Act, 1944-Section 2-Intermediate product arising in manufacture of final product-Dutiability of-Held, duty is leviable thereon if such product can be sold or purchased in the market-Burden to prove marketability is on the department which it failed to discharge-Duty not leviable. Central Excise Tariff Act, 1985-Tariff Heading 28.43-Silver Chloride arising in the manufacture of Zinc-Test of marketability-Department not taking steps to collect evidence of marketability-Consequently assessee's appeal allowed for want of evidence-lethargy and reluctance on the part of department to collect evidence on marketability, deprecated. The question which arose for determination in the present appeal is whether the intermediate product 'silver chloride' produced in the course of manufacture of zinc in the assessee's factory is marketable and if it is marketable then whether the product is classifiable under Tariff Heading 28.43. Assessee contended that the silver chloride so produced has no market; that the silver chloride sold in the market at Rs. 9600 per kg. was a different product made from silver having purity of 99% and its silver content is 75% whereas the silver content in the silver chloride produced in its factory is only 53% and that it would be very costly to purify such silver chloride to compete with silver chloride sold in the market and that the burden was on the department to prove that the silver chloride which is the residue of the treatment constituted "goods" in terms of manufacture and marketability. ยท |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2005 INSC 102 |
Petitioner | M/s. Hindustan Zinc Ltd. |
Respondent | Commissioner Of Central Excise, Jaipur |
SCR | [2005] 2 S.C.R. 391 |
Judgement Date | 2005-02-24 |
Case Number | 430 |
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