The Supreme Court of India has ruled on two significant legal questions regarding the appellate jurisdiction of High Courts in excise matters and the legal definition of “manufacture” under excise law. A division bench of the Supreme Court of India, comprising Justice J.B. Pardiwala and Justice R. Mahadevan, held that the High Court does not
Superficial Changes Facilitating Use Do Not Amount to ‘Manufacture’; Excise Duty Cannot Be Levied Absent Emergence of a Distinct Product: Supreme Court
