Supreme Court of India
Union of India and Anr v. Babubhai Nylchand Mehta
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the coating and lamination and other process applied by the company in its factory amounts to manufacture, new products come into being.
Judgment, page 6
From the headnote
Central Excises & Salt Act, 1944: Section 2([) and Schedule Item 17(2)-Processed Kraft Paper-Assessability to duty. The respondent is the proprietor of a company which carried on business of manufacturing Waterproof Kraft Paper. The company purchased kraft paper as well as other material from the open market and combined these materials with kraft paper In its factory. The com pany claimed that as the manufacturing process was not carried out In bringing Into existen'Ce various kinds of kraft papers, it was not liable to pay any excise duty In respect of the products produced In its factory.
Where later benches applied it
Of those, 1 mentioned
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