LAMINATED PACKINGS PRIVATE LIMITED Vs. COLLECTOR OF CENTRAL EXCISE GUNTUR
LAWS(SC)-1990-8-73
SUPREME COURT OF INDIA
Decided on August 06,1990

Laminated Packings Private Limited Appellant
VERSUS
Collector Of Central Excise Guntur Respondents


Referred Judgements :-

NELLORE V. UNION OF INDIA [REFERRED TO]
CCE V. KRISHNA CARBON PAPER CO [REFERRED TO]
EMPIRE INDUSTRIES LIMITED UNION OF INDIA VS. UNION OF INDIA [REFERRED TO]



Cited Judgements :-

COMMISSIONER OF INCOME TAX VS. PAWAN AGGARWAL [LAWS(HPH)-2014-9-30] [REFERRED TO]
COMMISSIONER OF C. EX. VS. USHA INDIA LTD. [LAWS(CE)-2000-9-193] [REFERRED TO]
DECORATIVE LAMINATES INDIA PRIVATE LIMITED VS. COLLECTOR OF CENTRAL EXCISE BANGALORE [LAWS(SC)-1996-7-79] [FOLLOWED]
GRAMOPHONE COMPANY OF INDIA LIMITED VS. COLLECTOR OF CUSTOMS CALCUTTA [LAWS(SC)-1999-11-55] [REFERRED]
NU TECH PACKAGING VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2003-6-187] [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE MEERUT VS. KAPRI INTERNATIONAL PRIVATE LIMITED [LAWS(SC)-2002-4-80] [REFERRED]
SUPRAJITH CHEMICALS PVT. LTD. VS. COMMISSIONER OF C. EX., BANGALORE-I [LAWS(CE)-2003-4-143] [RELIED ON]
SWASTIK WIRE INDUSTRIES VS. COMMISSIONER OF CENTRAL EXCISE, BELGAUM [LAWS(CE)-2001-10-146] [REFERRED TO]
COMMR. OF C. EX. VS. P.S.L. CORROSION CONTROL LTD. [LAWS(CE)-2002-11-251] [REFERRED TO]
COMMR. OF C. EX. VS. P.S.L. CORROSION CONTROL LTD. [LAWS(CE)-2002-11-251] [REFERRED TO]
ROY FRANCIS VS. COMMISSIONER OF CENTRAL EXCISE, COCHIN [LAWS(CE)-2002-2-127] [REFERRED TO]
MAMTA SURGICAL COTTON INDUSTRIES, RAJASTHAN VS. ASSISTANT COMMISSIONER, BHILWARA, RAJASTHAN [LAWS(SC)-2014-1-79] [REFERRED TO]
CHEMICOAT LTD VS. COLLECTOR OF C. EX. [LAWS(CE)-1991-5-26] [REFERRED TO]
COMMISSIONER OF C. EX., DELHI-II VS. SHEETAL MERCANTILE (P) LTD. [LAWS(DLH)-2013-10-465] [REFERRED TO]
SHON CERAMICS PVT. LTD. VS. COMMISSIONER OF C. EX. [LAWS(CE)-2006-1-329] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. SUPREME GRAPHICS CREATIONS P. LTD [LAWS(BOM)-2004-12-135] [REFERRED TO]
MARKWELL PAPER PLAST PVT. LTD. VS. C.C. AND C.EX. [LAWS(CE)-2009-9-59] [REFERRED TO]
PRINTO INDIA GRAPHICS (P) LIMITED VS. CCE [LAWS(CE)-2011-4-69] [REFERRED TO]
INDIAN OIL CORPORATION LIMITED VS. SENIOR JOINT COMMISSIONER, COMMERCIAL TAXES [LAWS(CAL)-2016-5-37] [REFERRED TO]
M.D. KEDIA VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2003-4-231] [REFERRED TO]
UNION OF INDIA VS. PARLE PRODUCTS PRIVATE LIMITED [LAWS(SC)-1993-1-59] [REFERRED TO]
M/S. SERVO-MED INDUSTRIES PVT. LTD. VS. COMMISSIONER OF CENTRAL EXCISE, MUMBAI. [LAWS(SC)-2015-5-14] [REFERRED TO]
COMMISSIONER OF INCOME TAX KERALA VS. TARA AGENCIES [LAWS(SC)-2007-7-27] [REFERRED TO]
SONEBHADRA FUELS VS. COMMISSIONER TRADE TAX U P LUCKNOW [LAWS(SC)-2006-8-117] [REFERRED TO]
KAYAL COAL ENTERPRISES, ZENITH STEELS VS. STATE OF ORISSA REPRESENTED BY COMMISSIONER OF SALES TAX [LAWS(ORI)-2008-9-45] [REFERRED TO]
GARWARE PLASTICS AND POLYESTER LIMITED VS. UNION OF INDIA [LAWS(BOM)-1990-12-40] [REFERRED TO]
B G EXPLORATION AND PRODUCTION INDIA LIMITED VS. STATE OF GUJARAT [LAWS(GJH)-2015-5-78] [REFERRED TO]
MANGANESE ORE INDIA LTD. VS. STATE OF M.P. & ORS. [LAWS(SC)-2016-11-46] [REFERRED TO]
ELECON ENGINEERING CO. LTD VS. COLLECTOR OF C. EX. [LAWS(CE)-1999-2-137] [REFERRED TO]
COMMISSIONER OF C. EX. VS. BEMCEE LTD. [LAWS(CE)-2000-10-315] [REFERRED TO]
AHMEDABAD ELECTRICITY COMPANY LIMITED AND SAYAJI VS. UNION OF INDIA [LAWS(GJH)-2000-4-7] [REFERRED]
PARLE PRODUCTS PVT LTD VS. UNION OF INDIA [LAWS(BOM)-1991-7-30] [REFERRED TO]
HASMUKHBHAI FAMILY TRUST VS. UNION OF INDIA [LAWS(GJH)-1993-7-27] [REFERRED]
THIRD MEMBER ON REFERENCE : SHRI S.S. KANG, VICE-PRESIDENT VS. K.G. DENIM LTD. [LAWS(CE)-2005-7-76] [FOLLOWED]
COMMISSIONER OF CENTRAL EXCISE, BANGALORE VS. J.K. INDUSTRIES LTD. [LAWS(CE)-2004-7-206] [REFERRED TO]
CIT VS. SUPREME GRAPHICS CREATIONS (P) LTD. & ANR. [LAWS(BOM)-2004-12-137] [REFERRED TO]
UNION OF INDIA VS. BABUBHAI NYLCHAND MEHTA [LAWS(SC)-1990-12-17] [OVERRULED]
LIPTON INDIA LTD VS. STATE OF KARNATAKA [LAWS(KAR)-1994-6-12] [REFERRED TO]
ELECTRONICS MECHANICALS VS. COLLECTOR OF C.E. [LAWS(CE)-1995-1-76] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. INDUS COSMECEUTICALS [LAWS(HPH)-2014-11-120] [REFERRED TO]
TATA TELECOM LTD. VS. COMMISSIONER OF C. EX., COCHIN [LAWS(CE)-2001-1-110] [REFERRED TO]
M/S PLASTRULON PROCESSORS LTD. VS. CCE, PUNE [LAWS(CE)-2001-8-527] [REFERRED TO]
M/S PLASTRULON PROCESSORS LTD. VS. CCE, PUNE [LAWS(CE)-2001-8-527] [REFERRED TO]
M/S. ELG INDIA PRIVATE LIMITED VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(AR)-2013-8-3] [REFERRED TO]
CAPRIHANS (INDIA) LTD. VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2006-7-291] [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE VS. PRINTORIUM [LAWS(CE)-1996-6-55] [REFERRED TO]


JUDGEMENT

- (1.)This is an appeal from the order of the Customs, Excise and Gold (Control) Appellate tribunal (hereinafter " called 'the CEGAT) dated 24/10/1988 under S. 35-L (Z ) of the central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act').
(2.)The appeal which the CEGAT disposed of had been filed by the Collector of central Excise, Guntur against the order of the Collector ofcentral Excise (Appeals) , Madras, dated 6/02/1985. The short question which arises in this appeal is whether the lamination of duty paid kraft paper with polyethylene resulting in 'polyethylene laminated kraft paper would amount to 'manufacture and excisable under law or not. It appears that the Collector (Appeals) in his order following his earlier order in respect of the appellant herein had taken the view that polyethylene laminated or coated kraft paper obtained from duty paid kraft paper is not liable to duty again.
(3.)The Collector of central Excise, Guntur had followed the decision of the division bench of Andhra Pradesh High court in the case of Standard Packages, Nellore v. Union of India for reaching the aforesaid finding and held that the appellant would be eligible to claim refund of duty paid by them in this regard.
;


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