https://www.taxtmi.com/caselaws?id=290832 The court held that the extraction of oleo-pine resin by the Forest Department constitutes "production" of goods subject to excise duty. Respondent-writ petitioners, subsequent purchasers, lacked standing to challenge the levy. The court emphasized that excise duty liability falls on the producer. The appeals against excise duty levy were allowed, and the refund claim was dismissed. Oleo-resin from pine trees falls under Tariff Item No. 1301 90 49, exigible to excise duty, rejecting arguments against duty on natural products. The ejusdem generis rule applied, broadening the scope of oleo-resins. en-us Wed, 10 Jul 2019 00:00:00 +0530 Mon, 19 Oct 2020 09:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290832 The court held that the extraction of oleo-pine resin by the Forest Department constitutes "production" of goods subject to excise duty. Respondent-writ petitioners, subsequent purchasers, lacked standing to challenge the levy. The court emphasized that excise duty liability falls on the producer. The appeals against excise duty levy were allowed, and the refund claim was dismissed. Oleo-resin from pine trees falls under Tariff Item No. 1301 90 49, exigible to excise duty, rejecting arguments against duty on natural products. The ejusdem generis rule applied, broadening the scope of oleo-resins. Case-Laws Central Excise Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290832