Case laws

600 views 2 replies

swati

Unemployed

300 Points Posted on 11 April 2013

THis is the case law of central Excise "BPL India Ltd. v/s CCE 2002 (143) ELT 3" explaining assembly of imported kits of VTR with colour monitors imported in disaassembled condition amounted to manufacture. My Doubts are :-

- If I want to read more details on this type of case laws how should I go ahead

- I assume the case law is between BPL India Ltd. & Commissioner of Central Excise in the year 2002. But In this I did not understand what is meant by " (143) ELT 3 " I know this information is not relevant from examination point of view. But I want to understand from practical commercial point of view

Replies (2)

R.P.Singh

Advocate & Consultant

1173 Points Posted on 11 April 2013

Mam

i) B.P.L. India Ltd. Vs Commissioner of Central Excise, Cochin is a judgment of Hon’ble Supreme Court of India and the same has been relied in various cases till 2012. If you want to do more study on this particular point you have to do study of Manufacturing issues and relied cases in the above said judgment.

ii) 143 is the volume of Excise Law Times and 3 is the page No. where this judgment has been reported in Excise Law Times.

CA MANOJ

CA MBA B.Com

141 Points Posted on 12 April 2013

Dear Swati you can read section-2(f) of central excise 1944 which deals with definition of maufacture and related there are many case laws related to definition of manufacturer

even many activities are falling under definition of manufacturer due to the concept of Deemed manufacture.