COLLECTOR OF CENTRAL EXCISE,MEERUT vs M/S.KAPRI INT. (P) LTD. — C.A. No. 2205/1999

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010032951999

Filing Date

23-Feb-1999

Registration No

C.A. No. 2205/1999

Diary Number

3295/1999

Order Date

30-Apr-2002

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 31-May-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COLLECTOR OF CENTRAL EXCISE,MEERUT

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S.KAPRI INT. (P) LTD.

    Adv. RAKESH K. SHARMA

Case History

  1. Case disposedDisposed

  2. 30-Apr-2002

    Judgment - of Main CaseView PDF

  3. 23-Feb-1999

    Case filed

    Registration No. C.A. No. 2205/1999

View Full Judgment
casestatus.in Summary

The Supreme Court allowed the revenue's appeal and set aside the tribunal's order, holding that Kapri International was liable to pay central excise duty on finished products (bed-sheets, pillow covers, napkins) manufactured from cotton fabric, even though the raw material had already suffered duty. The Court ruled that when manufacturing creates a new commodity with distinct market identity, it is dutiable under the Tariff Act regardless of prior duty on raw materials. This case analysis is maintained by casestatus.in based on publicly available court records.

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