Supreme Court of India
Narne Tulaman Manufactures Pvt. Ltd. Hyderabad v. Collector of Central Excise, Hyderabad
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4 Supreme Court benches have cited this judgment.
From the headnote
Central Excises and Salt Act, 1944: Section 2(f)-'Manufacture' means bringing into existence new goods-When parts and end pro.duct separately dutiable-Both taxable. c The appellant manufactured one of the three parts, i.e., Indicat- ing system, required for the manufacture of weighbridges, and after procuring the other two parts brought the three components together at site, fitted and assembled them together and thus created a new weighbridge.…
Authorities it was built on
Where later benches applied it
- 2024 M/s Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune
- 2014 M/s. Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors.
- 2026 Commissioner of Central Excise Hyderabad Iv Commissioner v. M/s Xerox India Ltd. and Ors.
- 2004 M/s. T.T.G. Industries Ltd., Madras v. Collector of Central Excise, Raipur
Of those, 2 referred to · 2 mentioned
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