Supreme Court of India
M/s. Escorts Jcb Ltd. v. Commissioner of Central Excise, Delhi-ii
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 the result the Civil Appeal No. 7230/1999 is allowed and judgment and order passed by the Commissioner of Central Excise and the CEGAT imposing duty and penalty is set aside.
Judgment, page 10
From the headnote
Central Excise Act, 1944; Sections 2h, 4 & JJA: Assessment of duty on transit insurance of goods sold-Payment of duty Liability of seller-Held, sale was complete at the gate of factory of assessee- manufacturer when the goods were handed over to buyer-Hence, it is not appropriate to include freight and insurance in the normal value of the goods for the purpose of assessment of duty. Sale of Goods Act, 1930; Sections 23 and 39. Goods delivered to carrier/Buyer's representative-Transit Insurance on goods arranged by seller-Ownership in goods in transit-Held, it is not lawful to draw an
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