Case Law Details
CA Urvashi Porwal
Brief of the Case
In the case of M/s. Satnam Overseas Ltd. V/s. Commnr. of Central Excise it was held by Supreme Court that mere addition in the value after the original product has undergone certain process, would not bring it within the definition of ‘manufacture’ unless its original identity also under goes transformation and it becomes a distinctive and new product.
Brief Facts
The appellant/assessee challenges the correctness and validity of the final order dated 10.10.2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), New Delhi in the appeal which was preferred by the assessee against the order of Commissioner (Appeals) who had upheld the Order-in-Original dated 17.3.1999 passed by the Additional Commissioner pursuant to show cause notice dated 4.8.1997 issued by him.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Really a good analysis.