Supreme Court of India
M/s. O.K. Play (india) Ltd. v. Commissioner of Central Excise-ii, New Delhi
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From the headnote
Central Excise Act, 1944 : Section 2(j)-Conversion of LDPE and HDPE granules into moulding powder amounts to manufacture by virtue of Note 6(b) of Chapter 39 of Central Excise and Tariff Act, 1985. Section 2(d)-Mou/ding powder produced by powdering of granules Dutiabi/ity of-Held: The records show that from time to time assessee obtained moulding powder from the market-Moulding powder being marketable falls within the term 'an excisable goods' hence liable to duty-Tribunal rightly classified the said product under Heading 39.01 of Central Excise and Tariff Act, 1985. Section I I-
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