M/S. Kores India Ltd., Chennai vs Commissioner Of Central Excise, ...

The Supreme Court addressed the legality of excise duty on typewriter/telex ribbons under the Central Excise and Salt Act, 1944, specifically referencing Section 11A and Rule 9(2) of the Central Excise Rules, 1944. The Court upheld the Tribunal's decision that cutting and spooling ribbons constitutes manufacturing, thus making the product liable for excise duty. Conversely, the Court accepted the assessee's argument in connected appeals, leading to the deletion of the duty levied by the Collector of Central Excise, Indore.