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2023 (6) TMI 754 - SUPREME COURTProcess amounting to manufacture - purchase of duty paid chassis and undertaking body building activity - motor vehicles described in sub-headings 8702.10 and 8702.90 of Heading 87.02 - HELD THAT:- Given the structure of the statute which clearly comprehends Entry 87.02 [by specifically referring to Headings 8702.10 and 8702.90); that the activity carried on by the appellant results in a finished product i.e. useable buses, the appellant’s contention that fabrication does not amount to manufacture, does not merit consideration. This Court is of the opinion that the impugned order therefore, does not call for interference. Appeal dismissed.
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