Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Manufacturing Activity |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Central Excise Tariff Act, 1985 (5 of 1986) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Tariff Act, 1985 – Note 3 to Chapter 18 – Cocoa and Cocoa preparations – Whether re-labelling amounts to ‘manufacture’ as per Section 2(f) of the Act – Explained: Held: Note 3 to Chapter 18 of the Central Excise Tariff Act, 1985 (post amendment), which deals with Cocoa and Cocoa Preparations contemplates that if any of the three processes are satisfied, then the activity shall amount to ‘manufacture’, viz., (i) labelling or re- labelling of containers; or (ii) repacking from bulk packs to retail packs; or (iii) the adoption of any other treatment to render the product marketable to the consumer – In the present case, while upholding the decision of the Customs, Excise and Service Tax Appellate Tribunal, it was held that the activity carried out by the Respondent of relabelling on both sides of the packs containing the goods and thereafter, introducing in the market or sending it for export, amounts to ‘manufacture’ in terms of Note 3 to Chapter 18 of the Central Excise Tariff Act, 1985. [Para 13.3, 15] Central Excise Tariff Act, 1985 – Amendment to Note 3 to Chapter 18 of the Central Excise Tariff Act, 1985 – Replacing the words ‘or’ by ‘and’ – Interpretation of: Held: By way of the amendment in 2008, the word ‘and’ was replaced by the word ‘or’ between the expressions ‘labelling or re-labelling of containers’ and ‘repacking from bulk packs to retail packs’ – Prior to 01.03.2008, the legislative intent was quite clear – The process to constitute manufacture should either be labelling or re-labelling of containers and repacking from bulk packs to retail packs –This process was construed to be one whole – In other words, the activity should not only include labelling or re-labelling of containers but the same should relate to repacking from bulk packs to retail packs – This was one activity – However, after the amendment i.e. post 01.03.2008, Note 3 has undergone a change – Now because of substitution of the word ‘or’ in place of the word ‘and’ between the two expressions ‘labelling or re-labelling of containers’ and ‘repacking from bulk packs to retail packs’, the earlier composite process of labelling or re-labelling of containers and repacking from bulk packs to retail packs has been split up into two independent processes – Labelling or re-labelling of containers is one process and repacking from bulk packs to retail packs has now become another process – Therefore, instead of two activities, Note 3 now contemplates three activities – The composite activity of labelling or re-labelling of containers and repacking from bulk packs to retail packs has been split up into two activities i.e. labelling or re-labelling of containers is one and the other is repacking from bulk packs to retail packs. [Paras 13.2, 13.3] |
Judge | Hon'ble Mr. Justice Ujjal Bhuyan |
Neutral Citation | 2024 INSC 354 |
Petitioner | Commissioner Of Central Excise Belapur |
Respondent | Jindal Drugs Ltd. |
SCR | [2024] 5 S.C.R. 271 |
Judgement Date | 2024-04-30 |
Case Number | 1121 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |