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1989 (8) TMI 81 - SC - Central Excise
Whether wrapping is used as a component part of finished excisable goods attracting the benefit of the Notification No. 18A/83-C.E., dated 9th July, 1983?
Held that:- To be able to be marketed or to be marketable, it appears to us, in the light of facts in the appeals, that it was an essential requirement to be goods, to be wrapped in paper. Anything required to make the goods marketable, must form part of the manufacture and any raw material or any materials used for the same would be component part for the end product. In our opinion, the Tribunal was right in setting aside the order of Collector rejecting the claim to exemption in respect of such wrapping paper in terms of the proviso to Rule 9(1). There is no ground to interfere in these appeals, hence dismissed.