Bata India Ltd. Vs. C.C.E.

Bata India Ltd. vs C.C.E.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Sep 26, 1986

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Citation: sooperkanoon.com/2869
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: D V S., G Member
Decided On: Sep 26, 1986
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Bata India Ltd.

Respondent

C.C.E.

Legal References

Reported In: (1986)(10)ECC209

Excerpt

order nos. 403 and 404/86-a dated 29-5-1986 in appeal no. ed/sb/t200/77-a and appeal no. ed/sb/t536/81-a 1. in exercise of the powers conferred by sub-section (2) of section 35c of the central excises and salt act, 1944, the tribunal hereby makes the following rectification in the aforesaid. order: in place of the sentence: "only question to be answered is whether both bata and bsc goods are 'such goods' as bata brand goods and whether the affixing of brand name amounts to manufacture to make the goods as being of different category", in paragraph 8, the following shall be substituted: only question to be answered is whether both bata and bsc goods are different and whether the affixing of brand name amounts to manufacture to make the goods as being of different category.

Full Judgment

ORDER Nos. 403 and 404/86-A dated 29-5-1986 in Appeal No. ED/SB/T200/77-A and Appeal No. ED/SB/T536/81-A 1. In exercise of the powers conferred by Sub-section (2) of Section 35C of the Central Excises and Salt Act, 1944, the Tribunal hereby makes the following rectification in the aforesaid. Order: In place of the sentence: "Only question to be answered is whether both Bata and BSC goods are 'such goods' as Bata brand goods and whether the affixing of brand name amounts to manufacture to make the goods as being of different category", in paragraph 8, the following shall be substituted: Only question to be answered is whether both Bata and BSC goods are different and whether the affixing of brand name amounts to manufacture to make the goods as being of different category.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Bata India Ltd. vs C.C.E. Same Subject Excise Same Judge D V S., G Member