Empire Industries Ltd. & Another vs The Union Of India & Ors.

Authority: Supreme Court Date: 1985-05-06 Acts: Central Excises and Salt Act, 1944; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Central Excises and Salt and Additional Duties of Excise (Amendment) Act, 1980; Constitution of India Result: Revenue Citation: (1986) 162 ITR 846 (SC) Justices: S. Murtaza Fazal Ali, A. Varadarajan & Sabyasachi Mukhearji, JJ. Appeal No: W.P. Nos. 1178, 13556, 13788, 13792 & 15438-39 of 1984, Civil Appls. Nos. 586
Whether processing activities like bleaching, dyeing, and printing of cotton and man-made fabrics by independent processing units constitute 'manufacture' under the Central Excises and Salt Act, 1944, prior to the 1980 amendment --- Held No. Whether the Central Excises and Salt and Additional Duties of Excise (Amendment) Act, 1980, which retrospectively expanded the definition of 'manufacture' to include such processes and validated past levies, is constitutionally valid under Entry 84 of List I of the Seventh Schedule to the Constitution and does not violate Articles 14 and 19(1)(g) --- Held Yes.

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