Supreme Court of India
M/s. Metagraphs Pvt. Ltd. v. Collector of Central Excise, Bombay
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.
What the Court ordered
We are of the view that to a common man in the trade and in common parlance a carton remains a carton whether it is a plain carton or a printed carton.
Judgment, page 5
From the headnote
Central Excises and Salt Act, 1944 : First Schedule-Item 68- 'Exemption Notification No. 55175-CE dated 1.3.1975-Printed Aluminum Labels-Held, are products of printing industry within the meaning of the Exemption Notification. The appellant-assessee manufactured 'Printed Aluminum Labels' which were printed on flatbed off-set printing press, and the printing was done on a deep off-set printing machine. The labels were to be fixed to refrigerators, radios, air conditioners, telephone sets etc. The appellant claimed the said labels to be 'Products of printing industry' within the meaning of
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