M/S. Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – II
This case addresses whether assembling containerized generator sets (gensets) from imported components constitutes "manufacture" under the Central Excise Act, thereby attracting excise duty. The Supreme Court examines the transformation and marketability of the final product.
Citation: 2025 INSC 1130
Court: Supreme Court of India
List of Laws: Central Excise Act, 1944; Central Excise Tariff Act, 1985; Customs Tariff Act, 1975; Central Excise Rules, 2002; General Principles of Law
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