https://www.taxtmi.com/caselaws?id=155720 The court upheld the jurisdiction of excise authorities to issue a show cause notice for payment of excise duty on waste and scrap derived from dismantling condemned barges, considering such dismantling as falling within the definition of "manufacture" under excise law. The court rejected the argument of discrimination in taxation of waste and scrap from ships, emphasizing that once an article is classified under a distinct entry, the basis of classification cannot be questioned unless proven improper. The petition was dismissed, allowing the petitioners to present their contentions during the enquiry process. en-us Wed, 03 Feb 1988 00:00:00 +0530 Fri, 06 Sep 2013 18:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155720 The court upheld the jurisdiction of excise authorities to issue a show cause notice for payment of excise duty on waste and scrap derived from dismantling condemned barges, considering such dismantling as falling within the definition of "manufacture" under excise law. The court rejected the argument of discrimination in taxation of waste and scrap from ships, emphasizing that once an article is classified under a distinct entry, the basis of classification cannot be questioned unless proven improper. The petition was dismissed, allowing the petitioners to present their contentions during the enquiry process. Case-Laws VAT and Sales Tax Wed, 03 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155720