Supreme Court of India

The Commissioner of Central Excise, Chandigarh-ii, Chandigarh v. M/s. Jagatjit Industries Ltd.

Neutral citation
Reported as [2002] 2 S.C.R. 500
Bench M.B. Shah and B.N. Agra Wal JJ.
Decided 15 March 2002

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.

From the headnote

Central Excise Tariff Act, 1985-Tariff Heading 21.02-Intermediate product prepared from yeast-Whether excisable-Held, no, as it was not proved that such product wps marketed or marketable. Respondents used to buy yeast from market and prepare intermediate product of yeast, mollasses and water for the purpose of °!anufacturing potable alchohol. ifhe excise authority by its show cause notice proposed to levy excise duty on the intermediate product. Assistant Commissioner held the intermediate product as excisable as the same fell within the category of active yeast. On appeal, Commissioner

Where later benches applied it

Of those, 1 referred to

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