Jurisprudentiol- Yesterday's SC Judgement

By Vijay Kumar

Central Excise - manufacture - Transmission Assembly for tractors - excisable and dutiable - appeal allowed on limitation:

Although the definition of "goods" is an inclusive one, it is clear that materials, commodities and articles spoken of in the definition take colour from one another. In order to be goods" it is clear that they should be known to the market as materials, commodities and articles that are capable of being sold.

Limitation: It is clear that on facts in the present case there was no suppression on the part of the appellants nor was there any willful attempt to evade duty. As stated by the appellant, the appellant has been manufacturing tractors from 1965 onwards. There has never been any change in the manufacturing process.

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