Supreme Court of India
Commissioner of Central Excise, Chennai-ii Commissionerate & Ors. Etc. v. M/s. Tarpaulin International & Ors. Etc.
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Tariff Act, 1985: First Schedule - Heading 63.01 - Tarpaulin made-ups - Levy of excise duty on - HELD: Merely because certain item falls within the Schedule, it would not be dutiable under the Excise Law, if the said article is not 'goods' known to the market - Marketability is an essential ingredient for goods to be dutiable under the Schedule - Therefore, there can be no levy of excise duty on tarpaulin made ups - Central Excise Act, 1944. Central Excise Act, 1944: s. 2(f) - 'Manufacture' - Tarpaulin made-ups - Prepared by cutting tarpaulin from tarpaulin, sheets, stitched
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