COMMNR. OF CENTRAL EXCISE, CHANDIGARH vs M/S. JAGATJIT INDUSTRIES LTD.

The Supreme Court examined whether yeast propagated by the respondents, characterized by a short shelf-life of 6-8 hours, falls under the description of goods leviable to central excise duty under Heading 21.02 of the Central Excise Tariff Act. The revenue challenged a CEGAT order that had previously dismissed their appeals regarding the excitability of such yeast. The core legal issue is the interpretation of Tariff Heading 21.02 concerning the classification of active or inactive yeasts as excisable goods.