Supreme Court of India
M/s. Kores India Ltd., Chennai v. Commissioner of Central Excise, Chennai
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise and Salt Act, 1944-Section I IA proviso-Central Excise Rules, 1944-Rule 9(2)-Assessee engaged in cutting of typewriter/ telex ribbons into standard pre-determined lengths-Levy of excise duty invoking period of limitation-Case of assessee that cutting of jumbo rolls into smaller size does not amount to manufacturing process and bonafide belief of non-exciseability-Correctness of-Held : Process of producing ribbons in spools out of jumbo rolls results in producing commercially distinct and identifiable article having distinct name, function and use and has separate market- /so
Authorities it was built on
Where later benches applied it
- 2025 The State of Goa & Anr. v. Namita Tripathi
- 2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan
Of those, 2 referred to
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