Supreme Court of India

Ujagar Prints Etc. Etc. v. Union of India & Ors.

Neutral citation
Reported as [1989] 1 S.C.R. 344
Bench R.S. Pathak, Sabyasachi Mukharji, S. Natarajan, M.N. Venkatachaliah and S. Ranganathan JJ.
Decided 27 January 1989

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

4 Supreme Court benches have cited this judgment.

From the headnote

Central Excises and Salt Act, 1944/Central Excise Rules, 1944: Sections 2(f), 4/Rule 179-Processed fabric-Assessable value­ Determination of-Judgment of the Court dated November 4, 1988- Clarified. On a civil miscellaneous petition for clarification of this Conrt's jndgment dated 4th November, 1988, the Court. HELD: The assessable value of the processed fabric would be the value oftbe grey-cloth in the hands ortbe processor plus the value of the job-work done plus manufacturing profit and manufacturing expenses whatever these may be, which will either be included in the price at the factory

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