Supreme Court of India

Jayanti Food Processing (p) Ltd. v. Commissioner of Central Excise, Rajasthan

Neutral citation
Reported as [2007] 9 S.C.R. 221
Bench Ashok Bhan and V.S. Sirpurkar JJ.
Decided 22 August 2007

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Central Excise Act, 1944; Ss. 4, 4A/Standards of Weights and Measures Act, 1976/Standards of Weights and Measures (Packaged Commodities) Rules, 1977; Rr. 2(o), 2(p), 2(q), 2(r), 2(w), 2(x), 3, 6, 15, 16, 17, 23, 24 & 34 and Notification No.62511612002-CA dated 28.2.2002: Valuation of excisable goods-Declaration of retail sale price on packages-Ss.4 and 4A of 1944 Act and r.34 of 1977 Rules-Scope and ambit of-Held: In terms ofS.4A of 1944 Act, valuation of the excisable goods for the purpose of assessment could be made when the goods are being sold in packages-In terms of provisions uls.4A(i)

Where later benches applied it

Of those, 1 relied on

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