Case Law Details
Case Name : M/s. Satnam Overseas Ltd. Vs Commnr. of Central Excise, New Delhi (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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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 D...
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Really a good analysis.