Fertilizer
Control Order, 1985 issued under the provisions of the
Essential Commodities Act , a Division Bench of the Delhi
High Court in Deepak Fertilizer
Fertilizer
Control Order, 1985 issued under the provisions of the
Essential Commodities Act , a Division Bench of the Delhi
High Court in Deepak Fertilizer
Section 2(l) of the Legal Metrology Act, 2009
defines "pre-packaged commodity" as a commodity which,
without the purchaser being present ... commodity of predetermined quantity sold loose
does not become a pre-packaged commodity merely because
it is sold in retail. The Legal Metrology Act regulates
processing is
involved in preparing pineapple slices from the original
fruit, the commodity continues to possess its original
16
E/41316/2019
identity, notwithstanding ... original fruit and that implies that
the slices constitute a different commercial
commodity. The higher price, it seems to us, is
occasioned only because
essentially
animal feed, covered under Chapter Heading 2309 of the Customs
Tariff Act , which covers additives like vitamins and minerals used to
enhance animal nutrition ... That as per WCO's Explanatory Notes to the
Harmonized Commodity Description and Coding System, under Tariff
Heading 23.09, they are more specifically covered
where the processes were superficial or incidental
and the original commodity retained its essential identity
without the emergence of a new commercially distinct
product ... essential character and end-use remained
unchanged. In contrast, the present case involves structural
and functional transformation resulting in a new
commercially distinct commodity
commodity, thereby rendering the said
process as manufacture within the meaning of 'manufacture'
under Section 2(f) of Central Excise Act ... that the process of roasting does not amount to
manufacture as the essential characteristics of Rava, as such,
has not been altered and the same continuous
commodity, thereby rendering the said
process as manufacture within the meaning of 'manufacture'
under Section 2(f) of Central Excise Act ... that the process of roasting does not amount to
manufacture as the essential characteristics of Rava, as such,
has not been altered and the same continuous
commodity, thereby rendering the said
process as manufacture within the meaning of 'manufacture'
under Section 2(f) of Central Excise Act ... that the process of roasting does not amount to
manufacture as the essential characteristics of Rava, as such,
has not been altered and the same continuous
Vadodara-Ii vs Lanxess India P Ltd on 26 February, 2026
REPORTABLE
Customs, Excise &
