Supreme Court of India
M/s Crane Betel Nut Powder Works v. Commissioner of Customs & Central Excise, Tirupathi and Anr.
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-s. 2(f)-Process of cutting betel nuts into small pieces and adding essential/non- essential oils, menthol, sweetening c agent etc.-Held does not result in manufacture of a new and distinct product having a different character and use-End product continues to retain its original character though in a modified form-Central Excise Tariff Act, 1985-Chapter 8, Sub heading 0801.00. Appellant-company is engaged in the business of marketing betel nuts in different sizes after processing them by adding essential/non-essential oils, menthol and sweetening agent . The question
Where later benches applied it
- 2025 The State of Goa & Anr. v. Namita Tripathi
- 2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan
Of those, 2 referred to
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