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Wolkem India Limited vs Collector Of Central Excise on 14 January, 1997 cites

Krishna Chander Dutta (Spice) Private ... vs Commercial Tax Officer And Ors. on 23 February, 1994

9. He would also like to cite the case of Krishna Chander Dutta (Spice) Pvt. Ltd. v. Commercial Tax Officer reported in 1994 (70) E.L.T. 501 (S.C.) in which it was held that whole black and white pepper and pepper powder are the same goods. Similarly, the whole turmeric and turmeric powder are the same goods. This judgment is with reference to West Bengal Sales Tax Act but the ratio applies to the present case.
Supreme Court of India Cites 6 - Cited by 16 - B P Reddy - Full Document

Hyderabad Asbestos Cement Products ... vs Union Of India And Others on 1 January, 1800

The case of Hyderabad Asbestos Cement Products (supra) is distinguishable because in that case, the Hon'ble High Court came to the conclusion that a new marketable commodity came into existence as a result of the process employed whereas in the case of Waxpol Industries as well as Rock Phosphate, the Tribunal has come to the conclusion that mere grinding or crushing had not resulted into coming into existence of a new commodity and in the later case it has stated that a mere change in form is not sufficient to hold an article to be a new commercial commodity.
Delhi High Court Cites 18 - Cited by 58 - Full Document

Collector Of Central Excise vs Mewar Textiles Mills Ltd. on 8 February, 1985

8. Judgment of Hon'ble Supreme Court in Civil Appeal No. 501/85 (Collector of Central Excise, Jaipur v. Mewar Minerals) reported in 1992 (62) E.L.T. A50 in which Hon'ble Supreme Court had dismissed the appeal against CEGAT Order No. 198/83-C, dated 8-7-1983. In its order, the Tribunal had held that grinding of phosphate does not amount to manufacture.
Customs, Excise and Gold Tribunal - Delhi Cites 3 - Cited by 1 - Full Document
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