Supreme Court of India
Commissioner of Central Excise-i, New Delhi v. M/s. S.R. Tissues Pvt. Ltd. and Anr.
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Act, 1944. Sections 2(f), 35-l (b)-Assessee involved in the process of cutting/ slitting duty paid jumbo rolls of tissue paper into paper rolls, napkins and facial tissues-Department alleging such process to be manufacture and demanding duty on product-Whether such process amounts to manufacture Held; process of cutting/slitting of plain tissue paper I aluminium foil into smaller size does not amount to manufacture and, therefore, no duty payable on finished product-Central Excise Tariff Act, 1985-Heading no. 48.03 and 48.18. Words & Phrases-"Manufacture"-Meaning of in the
Where later benches applied it
- 2025 M/s Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – Ii
- 2017 Commissioner Central Excise, Bangalore v. M/s. United Spirits Ltd. & Anr.
- 2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan
Of those, 3 referred to
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