The Supreme Court judgment in the case of Collector of Central Excise vs Kapri International 2002 (142) ELT 10 (SC) has put a lid on the controversy whether excise duty is chargeable on items in the same tariff entry or sub-item twice if there is subsequent manufacture.
In other words, if there are several commodities in an item under one tariff entry and the excise duty is charged on one of the items and further manufacture of a product also appears in the same item or sub-item, there should be a further levy of duty on the subsequent item also.
There may, however, be Modvat credit of the duty paid earlier, if the rules permit. This demolishes the
