Supreme Court of India

Itw Signode India Ltd. v. Collector of Central Excise

Neutral citation

Reported as [2003] SUPP. 5 S.C.R. 751

Bench V.N. Khare, S.B. Sinha and Dr. Ar. Lakshmanan JJ.

Decided 19 November 2003

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

6 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that this Court in the peculiar facts and circumstances of this case at this stage need not go into the question as to whether the processes undertaken by the appellant would amount to manufacture or whether the classification of goods under sub-heading 7308.90 is correct, in view of the fact that the question as regard C limitation and availability of MODVAT had not been considered.

Judgment, page 31

From the headnote

Central Excises and Salt Act, 1944; S.JJ- and amendments made thereunder/Central Excise Tari.ff Act, 1985; Tari.ff Items 26AA(iiij, 68, 72II.31, 7308.90/Central Excise Rules, 1944; Rules 9(2) and Amendments made thereunder and 1738: Manufacture of box strappings from duty paid cold rolled steel strips as input-Resultant product-Classification of-Assistant Collector held that since resultant product is being manufactured by doing painting/waxing on input material, description of final product does not change-No further duty liability arises-Amendment in Section I IA of the Act-Affirmed by the

Authorities it was built on

2002 Bhavnagar University v. Palitana Sugar Mill Pvt, Ltd. and Ors. cited by 69
1989 Padmini Products v. Collector of Central Excise, Bangalore cited by 19
2003 State of Karnataka v. Vishwabharathi House Building Cooperative Society and Ors. cited by 17
1999 Collector of Central Excise, Baroda v. M/s. Cotspun Ltd. cited by 11
2003 Dipak Chandra Ruhidas v. Chandan Kumar Sarkar cited by 11
2003 M/s. Easland Combines, Coimbatore v. The Collector of Central Excise, Coimbatore cited by 4

Where later benches applied it

2019 M/s. Uttarakhand Purv Sainik Kalyan Nigam Limited v. Northern Coal Field Limited relied on
2018 Justice K. S. Puttaswamy (retd.) v. Union of India & Ors. relied on
2014 Amarendra Kumar Mohapatra & Ors. v. State of Orissa & Ors. relied on
2019 Nusli Neville Wadia v. Ivory Properties & Ors. referred to
2015 Hindustan Zinc Ltd v. Rajasthan Electricity Regulatory Commission referred to
2015 Foreshore Co-operative Housing Society Limited v. Praveen D.desai (dead) Thr. Lrs. and Others referred to

Of those, 3 relied on · 3 referred to

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