{"id":149,"date":"2015-07-10T12:08:17","date_gmt":"2015-07-10T12:08:17","guid":{"rendered":"http:\/\/caindelhiindia.com\/blog\/?p=149"},"modified":"2021-07-14T12:02:15","modified_gmt":"2021-07-14T12:02:15","slug":"the-supreme-court-order-mixture-of-two-or-more-products-that-does-not-change-essential-nature-of-product-will-not-amount-to-manufacture","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/the-supreme-court-order-mixture-of-two-or-more-products-that-does-not-change-essential-nature-of-product-will-not-amount-to-manufacture\/","title":{"rendered":"THE SUPREME COURT ORDER: MIXTURE OF TWO OR MORE PRODUCTS THAT DOES NOT CHANGE ESSENTIAL NATURE OF PRODUCT WILL NOT AMOUNT TO MANUFACTURE:-"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\">THE SUPREME COURT ORDER: MIXTURE OF TWO OR MORE PRODUCTS THAT DOES NOT CHANGE ESSENTIAL NATURE OF PRODUCT WILL NOT AMOUNT TO MANUFACTURE:-<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\">The Supreme Court in the case of<em>\u00a0M\/s Satnam Overseas Ltd. Versus Commissioner of Central Excise, New Delhi, 2015 (318) E.L.T. 538 (S.C.<\/em>)\u00a0has held that a process of packing combination of mixture of two or more products, that does not change the essential nature of the product, will not amount to \u2018manufacture\u2019.<\/p>\n<p style=\"text-align: justify;\">In the present case, the Appellant is engaged in an activity of packing combination of mixture of raw rice, dehydrated vegetables and spices in the name of \u2018Rice and Spice\u2019 and the resultant product needs to be cooked in same manner, according to the cooking instructions mentioned on the pouch and the rice did not lose its essential character.<\/p>\n<p style=\"text-align: justify;\">The Supreme Court held that in the present case, the activity undertaken by the Appellant does not amount to \u2018Manufacture\u2019 within the meaning of <em>Section 2(f)<\/em> of the Central Excise Act, 1944 as the essential characteristics of the product still remains the same and thus there is no question of payment of any Excise Duty.<\/p>\n<p style=\"text-align: justify;\">This judgement clearly lays down that whether a product undergoes a process of treatment, labour and manipulation or a process of chemical change, if the product remained the same at starting and terminal points of the process and no distinctive product comes into existence, then the process undertaken will not amount to manufacture for the purpose of levy of Excise Duty<\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional\u00a0endeavors. For query or help, contact: <a href=\"mailto:info@caindelhiindia.com\">info@caindelhiindia.com<\/a>\u00a0or call at\u00a0011-233 433 33<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>THE SUPREME COURT ORDER: MIXTURE OF TWO OR MORE PRODUCTS THAT DOES NOT CHANGE ESSENTIAL NATURE OF PRODUCT WILL NOT AMOUNT TO MANUFACTURE:- The Supreme Court in the case of\u00a0M\/s Satnam Overseas Ltd. Versus Commissioner of Central Excise, New Delhi, 2015 (318) E.L.T. 538 (S.C.)\u00a0has held that a process of packing combination of mixture of &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[146],"tags":[555,566,502,501,572,545,541,537,562,560,550,481,538],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/149"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=149"}],"version-history":[{"count":4,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/149\/revisions"}],"predecessor-version":[{"id":1284,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/149\/revisions\/1284"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}