Supreme Court of India
Procter & Gamble Hygiene & Health Care Ltd. v. Commissioner of Central Excise, Bhopal.
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 Act, 1944/Central Excise Tariff Act, 1985; Chapter 34 of the Schedule to the Act with amendment; Ss. 2(/), 3, 4(4)(d)(i) and 1 lA(J): Valuation-Detergent powder-Repacking in sachets from bulk packs-Levy of differential amount of duty-Justification of-Held: Taxable event took place when detergent powder manufactured-Tribunal ought to have decided the assessable value of bulk packs of the product in question as at the factory gate-Since repacking in sachets did not amount to manufacture at tf:le relevant time, tribunal ought to have decided the justification of assessing the
Where later benches applied it
- 2012 Commissioner of Central Excise, Mumbai v. M/s. Fiat India (p) Ltd. & Anr.
- 2005 Siddhartha Tubes Ltd. v. Commissioner of Customs & Central Excise, Indore (mp)
Of those, 1 relied on · 1 mentioned
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