About this document
Kerala High Court Ruling on Beer Excisability by Mohammed Iliyas Sheikh is a document available to read on EtoBox.
The High Court of Kerala ruled in favor of SABMiller India Ltd., stating that carbon dioxide produced as a by-product during beer fermentation is not subject to Central Excise duty, as beer is a non-excisable product. The court found that the exemption notification only applies to excisable goods, and since the final product is non-excisable, the show cause notice demanding duty was issued without jurisdiction. Consequently, the court quashed the notice and granted relief to the petitioner.
- Author
- Mohammed Iliyas Sheikh
- Language
- EN