Supreme Court of India
Commissioner of Central Excise, Bangalore-ii v. M/s. Osnar Chemical P. Ltd.
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the foregoing reasons, no ground is made out for our interference with. the impugned orders passed by the Tribunal in all the appeals mentioned in paragraph 1 supra.
Judgment, page 21
From the headnote
Central Excise Act, 1944 - s.2(f) - Addition and mixing of polymers and additives to heated bitumen to get superior quality bitumen viz. Polymer Modified Bitumen (PMB) or Crumbled Rubber Modified Bitumen (CRMB ) - If amounts to manufacture of a new marketable commodity and as such exigible to Excise duty - Held: In order to bring a process in relation to any goods within the ambit of s. 2(f) of the Act, the same is required to be recognised by the legislature as manufacture in relation to such goods in the Section notes or Chapter notes of the First Schedule to the Tariff Act - Therefore, in
Authorities it was built on
Where later benches applied it
- 2016 Commissioner of Commercial Tax, U.P. v. M/s. A.R. Thermosets (pvt.) Ltd.
- 2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan
Of those, 2 referred to
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