Case laws

swati (Unemployed) (300 Points)

11 April 2013  

THis is the case law of central Excise "BPL India Ltd. v/s CCE 2002 (143) ELT 3" explaining assembly of imported kits of VTR with colour monitors imported in disaassembled condition amounted to manufacture. My Doubts are :-

- If I want to read more details on this type of case laws how should I go ahead

- I assume the case law is between BPL India Ltd. & Commissioner of Central Excise in the year 2002. But In this I did not understand what is meant by " (143) ELT 3 " I know this information is not relevant from examination point of view. But I want to understand from practical commercial point of view