Synthetics And Chemicals Ltd. vs Collector Of Central Excise, Kanpur

The Supreme Court upheld the order of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming that the intermediate product manufactured by the Appellants is excisable. The Court reasoned that the Appellants' representation for exemption indicated the excisability of the product. The appeal was dismissed without costs, and the Court noted that any representations for earlier exemptions would be considered on their own merits.