Supreme Court of India
M/s. B.P.L. India Ltd. v. Commissioner of Central Excise, Cochin
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 and Salt Act, i 944-Section 2(/)-Excise duty-levy of-On assembly of imported kits of components into VTRslcolour monitors by using fastners-Countervailing duty already levied under Tariff item 68 on disassembled kits-Held, duty leviable on the end product since the process of assembly constituted the process of manufacture. Section ii -Notice-issuance of-limitation-Plea that extended period not available-Held, in view of the conduct of assessee longer period Qf limitation available. 100 Kits of VTR with colour monitors were imported by appellant assessee in disassembled
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.