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1 - 7 of 7 (0.18 seconds)Section 2 in The Central Excise Act, 1944 [Entire Act]
Section 28B in The Customs Act, 1962 [Entire Act]
Central Excise Tariff Act, 1985
Wallace Flour Mills Company Ltd vs Collector Of Central Excise, ... on 28 September, 1989
In the case of Wallace Flour Mills Company Ltd. (supra) and Hind Rubber Factory (supra) , the scope of the expression excisable goods under Sec.2(d) of the Central Excise Act was examined in detail. The Honble High Court has laid down the clear distinction between the expression subject to and the expression subjected to and has held that excisable goods are goods which are open to, or prone to, or liable to duty of excise and need not already be under a burden of duty. The definition of excisable goods under Sec.2(d), considered by the Honble High Court, clearly indicates that these are goods falling under the Schedules to the Central Excise Tariff Act as subject to a duty of excise. Undisputedly, the petroleum products in question belong to this category and hence, it appears, they should rightly be considered as excisable goods. The fact that those goods were imported on payment of duties of customs will not detract from the status of excisable goods.
Section 11 in The Central Excise Act, 1944 [Entire Act]
Hind Rubber Factory vs Union Of India (Uoi) on 30 May, 1989
We have not compared the facts of the instant case with the facts of the Hind Rubber Factory case (supra). We have only considered the interpretation given by the Honble High Court to the expression excisable goods defined under Sec.2(d) of the Central Excise Act. This interpretation is contained in paragraph 23 of the Honble High Courts judgment, which is reproduced below:-
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