Skb Dryfruits Marketing Co. Pvt. Ltd vs Commissioner Of Central Excise, New ...

The Supreme Court held that the activities of processing dry fruits and related products amounted to 'manufacture' under the Central Excise Tariff Act, thus making them chargeable to excise duty. The Court referenced the judgment in Commissioner of Customs & Central Excise, Goa v. Phil Corporation Ltd., which established that similar activities constituted manufacture. Consequently, the appeal by the appellant was dismissed, affirming the Tribunal's order in line with the precedent set in the Phil Corporation case.