M/S. SATNAM OVERSEAS LTD. vs COMMNR. OF CENTRAL EXCISE, NEW DELHI

The Supreme Court examined the classification of a product under the Central Excise Tariff Act, 1985, specifically under Heading 2108, and whether the process involved constituted 'manufacture' as defined in Section 2(f) of the Central Excise Act, 1944. The Court upheld the findings of the Additional Commissioner and the Tribunal, concluding that the mixing process did amount to manufacture, thus affirming the duty classification. The appeal by M/s. Satnam Overseas Ltd. was dismissed, confirming the obligation to pay excise duty on the product.