Supreme Court of India
Commissioner of Central Excise, Belgaum v. M/s. Akay Cosmetics Pvt. Ltd.
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
We hold that the demand for differential duty for the period 1/88 to 8/88 without issue of show-cause notice under section I IA was unsustainable.
Judgment, page 22
From the headnote
Central Excise Act, 1944: Sections 4(J)(a), 4(4)(c) and (d)-Excise duty-Manufacture of goods by assessee-Selling price of 'a related person' considered as basis of assessable value-Deduction from the assessable value in respect of cost of secondary packing, turnover tax, octroi, boughtout items, freight, insurance and handling charges-Admissibility of-Held: Deduction for expenses for secondary packing, turnover tax, octroi and brought out items are admissible subject to assessee submitting proof of actual expenses-Deductions in respect of freight, insurance and handling charges are not
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