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1994 (9) TMI 71 - SC - Central ExciseWhether the metal screw cap put on the bottle of the Horlicks is no part of the manufacturing process, because the Horlicks itself is a finished product and ready for consumption when it reaches the bottling plant? Held that:- When Item IB under which the product falls says, prepared or preserved foods put up in unit containers and ordinarily intended for sale, then for becoming an excisable article, Horlicks must be put in containers, ready for sale. The screw cap shall be deemed to be component part of Horlicks and Notification No. 201/79-C.E. aforesaid shall be applicable wherein the Central Government exempted all excisable goods on which duty of excise was leviable and in the manufacture of which any goods falling under Item No. 68 of the First Schedule of the Act had been used as raw material or component parts, from so much of the duty of the excise leviable thereon as was equivalent to the duty of excise already paid on the inputs. Appeal allowed.
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