https://www.taxtmi.com/caselaws?id=44899 The earlier Supreme Court ruling was clarified to cover the crude PVC articles actually described in the assessment proceedings, whether called films or sheets. The Court stated that the prior decision had proceeded on the basis of those goods and had held the crude commodity to be non-marketable; no separate issue distinguishing films from sheets had been decided. The clarification confined the judgment to the controversy as presented before the assessing and appellate authorities, while leaving the department free to raise contentions in future assessments. As a result, the crude articles in issue were not liable to excise duty. en-us Thu, 24 Jan 1991 00:00:00 +0530 Tue, 06 Jul 2010 15:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44899 The earlier Supreme Court ruling was clarified to cover the crude PVC articles actually described in the assessment proceedings, whether called films or sheets. The Court stated that the prior decision had proceeded on the basis of those goods and had held the crude commodity to be non-marketable; no separate issue distinguishing films from sheets had been decided. The clarification confined the judgment to the controversy as presented before the assessing and appellate authorities, while leaving the department free to raise contentions in future assessments. As a result, the crude articles in issue were not liable to excise duty. Case-Laws Central Excise Thu, 24 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44899