The Union Carbide India Ltd. vs The Union Of India & Ors.

Authority: Supreme Court Date: 1986-04-04 Acts: Central Excises and Salt Act, 1944; Constitution of India Result: Assessee Citation: (1987) 165 ITR 1 (SC) Justices: R. S. Pathak, A. P. Sen , D. P. Madon, JJ. Appeal No: Civil Appeal No. 1103 of 1972
Whether aluminium cans/torch bodies manufactured by the appellant for internal use in flashlight production, which are not sold in the market and exist in crude form requiring further processing, constitute 'goods' liable to excise duty under the Central Excises and Salt Act, 1944 --- Held No.

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