Supreme Court of India
M/s. Mercantile Company v. Commnr. of Central Excise, Calcutta
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
For the reasons stated above, we do not find any merit in these appeals and dismiss the same with no order as to costs.
Judgment, page 15
From the headnote
Central Excise Tariff Act, 1985-Chapter 34, Sub-Heading 34. 02-Chapter Note 6-Cleaning preparation-Classification Filtration, re-packing (into smaller packs) and labeling of raw materials falling under Chapter 27, 29 or 38-Held: Amounted to manufacture as it resulted in emergence of new product-New product known in market by different name and for a different use and would not fall either under Chapter 27, 29 or 38-Product classifiable under sub-heading 34. 02 as a cleansing product-Central Excise Act, 1944- s.2{/). Central Excise Act, 1944-s.llA and its proviso-Extended period
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.