UNION CARBIDE INDIA LIMITED versus UNION OF INDIA AND ORS.

UNION CARBIDE INDIA LIMITED versus UNION OF INDIA AND ORS.

Aluminium cans produced by the appellant are not marketable at the point of excise levy, being crude and unfinished, not capable of being sold as goods and not falling within section 3 or Entry 27 of the Central Excise and Salt Act, 1944.

Parties
Appellant: Union Carbide India Limited; Respondents: Union of India and Ors.
Jurisdiction
India
Judgment Date
04 April 1986
Procedural Posture
Civil Appeal / Appeal From Division Bench Judgment of Allahabad High Court
Outcome
Appeal allowed
Legal Topics
Central Excise, Definition of Goods, Marketability Requirement
Taxation Administrative Law Central Excise Definition of Goods Marketability Requirement

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Parties

Union Carbide India Limited

Appellant

Union of India and Ors.

Respondents

Procedural Posture

Civil Appeal / Appeal From Division Bench Judgment of Allahabad High Court

Legal Issues

  1. 1 Whether aluminium cans for torch bodies are excisable goods under section 3 and Entry 27 of the Central Excise and Salt Act, 1944
  2. 2 Meaning of 'excisable goods' and requirement of marketability

Ratio Decidendi

Aluminium cans produced by the appellant are not marketable at the point of excise levy, being crude and unfinished, not capable of being sold as goods and not falling within section 3 or Entry 27 of the Central Excise and Salt Act, 1944.

Court Disposition

Appeal allowed

Orders

  • Judgment and order dated February 22, 1972 of the Division Bench of Allahabad High Court set aside
  • Judgment and order dated April 15, 1971 of the Single Judge of Allahabad High Court restored