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1986 (4) TMI 51 - SC - Central Excise
Whether the manufacture of aluminium cans or torch bodies is liable to excise duty under Entry 27(e) of the First Schedule to the Central Excises and Salt Act, 1944?
Held that:- The margin of profit included in the price was arrived at notionally, in order merely to comply with the demand of the excise authorities for the submission of price lists. The conduct of the appellant in the past, having regard to the circumstances of the case, cannot serve as evidence of the marketability of the aluminium cans. Indeed, subsequent price lists were submitted under "protest" by the appellant, who maintained that the article did not attract excise duty.
Thus the aluminium cans produced by the appellant cannot be described as excisable goods and therefore do not fall within the terms of S. 3 of the Central Excises and Salt Act, 1944 read with Entry 27 of the First Schedule thereto. Appeal allowed.