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1989 (12) TMI 164 - SC - Central ExciseWhy Central Excise duty amounting to ₹ 4,300 at ₹ 24 per Kg. leviable on 180 Kgs. [as applicable to base yarn under Tariff Item 18(i) of the Central Excise Tariff] should not be demanded under Rule 9(2) of the Central Excise Rules, 1944? Held that:- In view of the facts and the circumstances of the case, the Tribunal was right in the view it took. In this connection, it is instructive to refer to Rule 49 of the Central Excise Rules, 1944, which deals with duty chargeable only on the removal of the goods from the factory premises or from an approved place of storage. Duty of excise is primarily a duty levied on a manufacturer or a producer in respect of the commodity manufactured or produced. Appeal dismissed.
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