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Hyderabad Asbestos Cement Products and another manufactured asbestos cement items using cement and asbestos fibre, each excisable under different tariff items. The company sought credit for excise duty paid on the raw materials against duty on the finished products under Rule 56A of the Central …
Kirloskar Brothers Ltd., a manufacturer of power‑driven (monoblock) pumps, purchased electric motors on which excise duty had already been paid and used them as components. The Assistant Collector of Central Excise assessed additional duty, holding that the duty paid on the motors could not be …
The appellants, Milak Brothers, exported blanched, roasted and salted peanuts packed in vacuum containers, claiming that the processed product was a "processed food" and not a "groundnut kernel" for which export duty was levied under the Indian Tariff Act, 1934 and the Customs Tariff Act, 1975. The …
Modern Industrial Corporation, a small‑scale manufacturer, bought duty‑paid white paper and converted it into flock paper by manually screen‑printing colour on one side, applying adhesive, sprinkling flock, drying and removing excess flock. It claimed exemption from excise duty under Notification …
Ahura Chemical Products Pvt. Ltd. manufactured emulsifiers and wetting agents and bought organic surface active agents from Industrial General Products Pvt. Ltd., a supplier exempt from excise duty because it manufactured without power. Under a 1968 Government Notification, such emulsifiers are …
