Supreme Court of India
Collector of Central Excise, Madras Etc. v. M/s. I.T.C. Ltd., Bihar Etc.
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 Excise Tariff Act, 1985; Item No.17/Central Excise and Salt Act, 1944; Rule 8(1): Exemption Notification-Cigarette packet-Levy of excise duty Exemption from-Held, cigarette packet containing shell and the slides covering all sides could appropriately be classified as box and not container Container is also analogous to box, however, it is generally used for transportation and storage of articles-Exemption Notification not attracted- Hence, excise duty was rightly levied on printed cigarette packets by the Revenue-Central Excise Rules; Rules 71, 72, 74 and 93-Exemption Notification
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