Supreme Court of India
M/s Amrit Agro Industries Ltd. and Anr. v. Commissioner of Central Excise, Ghaziabad
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 view that E moongfali masala mazedar falls under Chapter.
Judgment, page 6
From the headnote
Central Excise Tariff Act, 1975: Schedule-Headings 20. 01 and 21. 08- 'Roasted peanuts' Classification of-Held, essential structure of peanuts is not changed by process of roasting-T.herefore, roasted peanuts are covered under Chapter 20-Notification No. 4197- . . dated 1.3.1997. Recomputation of duty-Assessee claiming roasted peanuts under Chapter 21, availing exemption from payment of duty-Held, assessee will / have to show as to how it determined the value-Whether price charged by assessee contained profit element or duty element will have to be examined- Matter remitted to adjudicating
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.