1997 (7) TMI 131 - SCH - Central Excise

Summary

The Supreme Court dismissed the appeal in a case involving duty on printed aluminium containers manufactured before June 19, 1980 but removed after that date. The Court held that the taxable event is the manufacture of goods, not their removal, citing a previous decision. The appeal was dismissed with no costs. (Case Citation: 1997 (7) TMI 131 - SC)