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 |
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 - Chapter 34, Sub-Heading 34.02 - Chapter Note 6 - Cleaning preparation - Classification - Filtration, re-packing (into smaller packs) and labeling of raw materials falling under Chapter 27, 29 or 38 - Held: Amounted to manufacture as it resulted in emergence of new product - New product known in market by different name and for a different use and would not fall either under Chapter 27, 29 or 38 - Product classifiable under sub-heading 34.02 as a cleansing product - Central Excise Act, 1944 - s.2(f).Central Excise Act, 1944 - s.11A and its proviso - Extended period of limitation - Invocation of - Held: Invokable as assessee made deliberate attempt to evade excise duty by not informing the revenue about the actual activity undertaken.Orders were being received from M/s. Philips India Ltd., by M/s. T. Paul & Sons and the same were executed by Appellant on basis of an arrangement with M/s. T. Paul & Sons. In terms of the said arrangement Appellant filtered, re-packed (into smaller packs) and labeled raw materials falling under Chapter Nos. 27, 29 & 38 of the Central Excise Tariff Act, 1985 and thereafter marketed them as different commercial commodities.The questions which arose for consideration in the present appeals are: (1) whether the activities carried on by Appellant amounted to manufacture and the products made by it were classifiable under Tariff entry 3402.90 of the Act as held by the Adjudicating Authority and (2) whether Appellant was guilty of fraud, concealment, etc. with a view to evade the payment of excise duty and under the circumstances the Department was justified in invoking the larger period of limitation under proviso to Section 11A. |
Judge | Hon'ble Mr. Justice Ashok Bhan |
Neutral Citation | 2007 INSC 1036 |
Petitioner | M/s. Mercantile Company |
Respondent | Commnr. Of Central Excise, Calcutta |
SCR | [2007] 10 S.C.R. 1069 |
Judgement Date | 2007-10-11 |
Case Number | 1854-1855 |
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