Supreme Court of India

Mis. United Glass, Bangalore v. Collector of Central Excise

Neutral citation
Reported as [1995] 1 S.C.R. 47
Bench B.P. Jeevan Reddy and S.B. Majmudar JJ.
Decided 5 January 1995

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 & Salt Act, 1944/Central Excise (Valuation) Rules 1975; S.4(1)-Rules 6,7-Distil/ery-Purchasing bottles from an outside com­ pany-Later setting up a bottling unit-Prices declared by the bottling unit-Tribunal directing adoption of price approved for the earlier sup­ plier-Where the price declared by the new unit is higher than the earlier supplier's, the higher price declared should be adopted-Held, valid. c The appellant is a manufacturing unit within the Khoday Group of Industries, its holding company being Khoday Distilleries Ltd. The appel­ lant is a division of Khoday

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