Supreme Court of India
Union of India and Ors v. Nandi Printers Pvt. 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.
What the Court ordered
For the aforesaid reasons, this appeal is allowed and the judgment of the Single Judge as well as that of the Division Bench are set aside.
Judgment, page 4
From the headnote
Central Excise and Salt Act, 1944: Tariff Item No. 68-Exemption Notification-Printed cartons-Small- scale industry-Classification of-Assessee manufactured playing cards as c well as printed cartons-Excise duty on printed cartons exempted-However, - benefit of exemption not available if aggregate value under more than one ~ tariff items exceedeq1 the statutory limit-But takin~ into considerction the aggregate value of playing cards and printed cartons the excise authorities held that the assessee was not a small-scale industry entitled to claim exemption of excise duty on playing cards-High
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