Supreme Court of India
Commissioner of Central Excise, Hyderabad v. M/s. Aldec Corporation
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
Accordingly, we are not examining the question whether the bifurcation impugned was with the intention to evade duty.
Judgment, page 16
From the headnote
Central Excise- Manufacture-Central Excise Act, 1944, Sections 2(j), 3 and 6 and Items 27 (6) and 68-Central Excise Rules, 1944, Rule 174- Central Excise Tariff Act, 1985-Heading 76.06, Sub Heading 7616.90 Section XV. note 2, Section XVI, note 2 (b)-Production of PAS for venetian blinds by fragmented activities of trader and his job processor-Trader purchasing aluminium sheets of thickness 2. 03 mm in coil form-One of his job processor slitting and re-rolling them into slats of 0.23 mm thickness-Another job processor painting the same and thereafter the trader selling them as PAS for
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