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About sc court decision applicable now
I WOULD LIKE TO KNOW WHETHER THE JUDGMENT GIVEN BY SUPREME COURT IN THE CASE OF "TARPAULIN INTERNATIONAL V/S COMMISSIONER OF CENTRAL EXCISE, CHENNAI IN 2010 (256) E.L.T 481 (SC) HOLDS GOOD NOW ALSO AFTER INTRODUCTION OF HSN IN CENTRAL EXCISE TARIFF? AS PER THIS DECISION MAKING OF TARPAULIN MADE FROM TARPAULIN FABRIC (WATER PROOF COTTON FABRIC- COMMONLY KNOWN) IS NOT A MANUFACTURING PROCESS AND HENCE IT IS TO BE TREATED AS COTTON FABRIC UNDER CHAPTER 52. EVEN BEFORE 2005 THERE WAS SPECIFIC ENTRY FOR TARPAULIN UNDER CHAPTER 63. SO PLEASE COMMENT ON THE SAME .
Replies (1)
Though the Tarpaulin has been classified under chapter heading 6306 under the Central Excise tariff Act, 1985, yet twin test of manufacture & marketability is to be satisfied for demanding excise duty, as held by the Supreme court in many cases.
Raksh*t
09810525780
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