Supreme Court of India
Commissioner of Central Excise, Surat v. M/s. Surat Textile Mills Ltd. and Ors.
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
c Central Excises and Salt Act, 1944-Excise duty-Levy of-Inclusion of advertisement expenditure if¥:urred by manufacturers' customers in the assessable value of the goods of the manufacturers-In different appeals CEGAT decided in favour as well as against revenue-On appeal, matters remitted back to the Tribunal for reconsideration. In Civil Appeal Nos. 2357-236112002 Excise authorities held that expenses towards advertisement, which the owners of.the processed fabrics incurred, but passed on to the dealers of these goods, were includible in the assessable value of the processed fabrics.
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