Supreme Court of India
Yatindranath Shukla and Ors. Kanpur v. Collector of Central Excise, Kanpur
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
In view of the aforesaid judgment of this A Court, the appeals of the Revenue are hereby allowed to that extent.
Judgment, page 3
From the headnote
Excise Law: Central Excises and Salt Act, 1944 : Section 4. Excise duty-Exemption of-valuation-Method orHeld: Is the same as for levy of duty-Hence, value per kg of chewing tobacco for pwpose of Exemption Notification No. 35/79-CE dated 1.3.1979 as amended by Notification No. 151/79-CE dated 30.3.1979 is to be anived at by dividing the total value of the package in its entirety by the total weight of the package and not by the 11et weight of the co11tents of the package-Central Excise Rules, 1944, R. 8(1)----Additional Duties of Excise (Goods of Special Importance) Act, 1957, S. 7(3) Excise
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