Supreme Court of India
Commissioner of Central Excise, Chandigarh v. M/s Supreme Fabrics 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.
What the Court ordered
We are of the opinion that the stand of the respondents is correct.
Judgment, page 3
From the headnote
Central Excise Act, 1944: c s. 3 (4)( d)(ii)-Loading charges incurred while effecting clearance from factory gate-Assessee claiming deduction/abatement from assessable value-HELD: Tribunal rightly held that as demand of duty on 'loading charges' arose subsequently and the amounts were total consideration collected as loading charges, the same should be taken as cum-duty prices and demand to be calculated after allowing abatement of excise duty payable. Srichakra Tyres Ltd v. Collector of Central Excise, Masdras, (1991) 108 ELT 361 (Tribunal), followed. CIVIL APPELLATE JURISDICTION : Civil
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