Search Results Page
Search Results
1 - 7 of 7 (0.63 seconds)
Collector Of Customs & Central Excise & ... vs M/S. Oriental Timber Industries on 26 March, 1985
cites
The Central Excise Act, 1944
South Bihar Sugar Mills Ltd., Etc vs Union Of India & Ors on 5 February, 1968
Similarly, the decision in South Bihar Sugar Mills
Ltd, v. Union of India and Ors. (supra) is of no help
on this point, because, again, the gas, which was
subjected to excise duty, was held by the Court not to
be carbon dioxide, while only carbon dioxide was liable
to duty. It was held that the pro ducts that came into
existence was a mixture of gases containing only a
percentage of carbon dioxide and could not, therefore,
be held to be carbon dioxide alone which could be
subjected to excise duty under Item 14-H of the First
Schedule".
Union Of India vs Delhi Cloth & General Mills on 12 October, 1962
In the case of Union of India v. Delhi Cloth and
General Mills (supra), the contention on behalf of the
Union of India was that, in the course of manufacture
of Vanaspati, the vegetable product from raw groundnut
and 'til' oil, the respondents used to bring into
existence at one stage, after carrying out some
processes with the aid of power, what is known to the
market as 'refined oil', and this 'refined oil' falls
within the description of 'vegetable non essential
oils, all sorts, in or in relation to the manufacture
of which any process is ordinarily carried on with the
aid of power,' and so is liable to excise duty under
Item 12 of the First Schedule. The Court examined the
process of manufacture of Vanaspati and found that
vegetable non essential oils as obtained by crush. a
ing containing the impurities were first produced as
raw vegetable as non-essential oils. They had then to
undergo
(1) 119631 Supp 1 SCR 586
(2)[1968] 3 SCR 21
488
the process of refining which consisted of adding an
aqueous - solution of an alkali which will combine with
the free fatty acids to form a soap and settle down
with it a large amount of suspended and mucilaginous
matter; after settling the clear supernatant layer is
drawn off and treated with an appropriate quantity of
bleaching earth and carbon is then filtered. In this
process, the colouring matter is removed and the
moisture that was originally present in the neutralised
oil will also be removed. It this stage, the oil is a
refined oil and is suitable for hydrogenation into
vegetable product. What was sought to be taxed was the
refined oil at this stage; but that contention was
rejected, because the Court held that the oil produced
at that stage is not known as refined oil to the
consumers in the commercial community and be described
as refined oil only after deodorization. Since the
process of deodorization is not carried out before that
stage, no refined oil had come f into existence and,
consequently, the oil could not be taxed as such. That
case has on applicability to the case before us where
the tax is to be imposed on circles in any form. When
the rolling mills have rolled the billets, what comes
into existence are circles known as such, even though
the are in uncut form. The product at that stage fully
satisfies the description contained in Item 26-A (2).
Article 226 in Constitution of India [Constitution]
Union Of India vs Hindu Undivided Family Business Known ... on 21 August, 1970
The decision of this Court in Union of India v. Hind
Undivided
485
Family Business Known as Ramlal Mansukhrai, Rewari and
Anr.(l) lends support to the contention raised on behalf of
the Excise Authorities that plywood as and when the same
comes out of the press at the panel stage, even though not
trimmed and sanded, becomes liable to excise duty under Item
16B of the First Schedule. In this case the facts were
briefly as follows:-
Section 2 in The Central Excise Act, 1944 [Entire Act]
1