Case Law Details
Case Name : Raymond Limited Vs Commissioner, Central Excise and Customs (Bombay High Court)
Related Assessment Year :
Courts :
Bombay High Court
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Brief Facts of the Case
The Appellant manufactures final product, namely, blanket out of woollen fibres. The blankets attract only Basic Excise Duty (for short “BED”) and do not attract either Additional Excise Duty (Goods of Special Importance) [for short “AED (GSI)”] or Additional Excise Duty (Textiles and Textile Articles) [for short “AED (T&TA)]. Polyester top is not used in the manufacture of the blanket. Therefore, the polyester top as such is not an input for the blanket.
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