M/S. SKB DRY FRUITS MKT. CO. PVT. LTD. vs COMMNR. OF CENTRAL EXCISE, NEW DELHI

The Supreme Court upheld the Tribunal's decision confirming the imposition of central excise duty on the appellant's products, which included peanuts, pista, cashewnuts, and almonds, classifying them as 'manufactured' under Chapter 20 of the Central Excise Tariff Act. The Court referenced the earlier judgment in Commissioner of Customs & Central Excise, Goa v. Phil Corporation Ltd., which established that similar activities constituted manufacture, thus affirming the duty applicability. The appeal was dismissed as it aligned with the precedent set in the Phil Corporation case.