LAMINATED PACKINGS (P) LTD. versus COLLECTOR OF CENTRAL EXCISE, GUNTUR

Lamination of kraft paper with polyethylene results in distinct, separate, and different goods known in the market, and thus constitutes 'manufacture' as per excise law, making them excisable.

Parties: Appellant: Laminated Packings (P) Ltd.; Respondent: Collector of Central Excise, Guntur
Jurisdiction: India
Judgment Date: 06 August 1990
Procedural Posture: Civil Appeal / Final Judgment
Outcome: appeal dismissed
Legal Topics: Manufacture Under Excise Law, Criteria for Excise Duty, Meaning of Manufacture

Central Excise Manufacture Under Excise Law Criteria for Excise Duty Meaning of Manufacture

Case Brief

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Full judgment text Legal principles 2 Authorities cited 4 Party arguments 2

Parties

Laminated Packings (P) Ltd.

Appellant

Collector of Central Excise, Guntur

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

1 Whether lamination of duty paid kraft paper with polyethylene resulting in polyethylene laminated kraft paper amounts to 'manufacture' and is excisable under law

Ratio Decidendi

Lamination of kraft paper with polyethylene results in distinct, separate, and different goods known in the market, and thus constitutes 'manufacture' as per excise law, making them excisable.

Court Disposition

appeal dismissed

Orders

order of Customs, Excise & Gold (Control) Appellate Tribunal upheld
no order as to costs