Process of lifting water is incidental to manufacture ; Supreme Court decision prevails over Board Circular – SC

Commissioner of Central Excise, Nagpur Vs Gurukripa Resins Private Limited (Supreme Court of India)- Excise – Indirect Tax – Central Excise Tariff Act, 1985 – Assessee, engaged in the manufacture and clearance of ‘Rosin’ and ‘Turpentine Oil’, classified their finished goods i.e. ‘Rosin’ under heading 3806.19 of the Tariff and ‘Turpentine Oil’ under heading 3805.19 of the Tariff – The Deputy Commissioner accepted the classifications under the said Sub-headings but

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