Supreme Court of India
Collector of Central Excise v. Ponds India Ltd.
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.
From the headnote
Central Excises and Salt Act 1944: Section 4(4)(d)(i)-Cost of packing-Whether includible in value of goods for purposes of assess ment to excise duty. The Respondent-assessee used to manufacture talcum powder and face powder and were clearing the same on payment of excise duty. The assessee claimed deduction of cost of packing for transportation in respect of small packings of powder ranging 'from 0.27 paise to 11. 76 paise per dozen packings and the same was first approved by the Department but later the Department having noticed that the small packs were first packed in dozen, and
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