COLLECTOR OF CENTRAL EXCISE, MADRAS. v. KUTTY FLUSH DOORS & FURNITURE CO. (P) LTD

Citation: [1988] 3 S.C.R. 363

Court: Supreme Court of India

Bench: SABYASACHI MUKHERJI, S. RANGANATHAN

Case summary

However, the Assistant Collector, Madras, held that the conversion of timber' logs into sawn timber satisfied the conditions of manufacture insofar as the conversion of timber logs into sawn timber involves transformation whereby a new and different article with the distinct...

Judgment text

However, the Assistant Collector, Madras, held that the conversion of timber' logs into sawn timber satisfied the conditions of manufacture insofar as the conversion of timber logs into sawn timber involves transformation whereby a new and different article with the distinct...