Supreme Court of India
Commissioner of Central Excise, Bhubaneshwar-11 v. M/s Ifgt Refractories 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Act, 1944/Export and Import Policy, 1992; Duty Exemption Scheme : Valuation-Refractories-Contract of sale between assessee-vendor and vendee-Vendee surrendering Advance Licence for import in terms of the contract-In lieu thereof the assessee availing benefit under Duty Exemption Scheme---Revenue holding it is additional consideration forming part of the purpose of levy of excise duty-Reversed by the Tribunal-On appeal, Held : Price includes money value of additional consideration flowing either directly or indirectly from buyer to seller in a contract of sale of goods-Assessee
Where later benches applied it
Of those, 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.