Supreme Court of India

Commissioner of Central Excise, Vapi v. M/s. Kraftech Products Inc.

Neutral citation
Reported as [2008] 5 S.C.R. 251
Bench S.B. Sinha and V.S. Sirpurkar JJ.
Decided 14 March 2008

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/Standard of Weights and Measures (Packaged Commodity) Act, 1976/Standard of Weights and Measures (Packaged Commodity) Rules, 1977; c rr. 2, 6, 12 & 17 and Schedule V appended thereto/Circular dated November 2, 1999 issued by CBEC: Goods packed in multi piece package -'"- Declaration of retail price on package - Requirement of - Levy of excise duty in terms of s. 4 or s. 4A of 1944 Act - Applicability of exemption clause under r. 34 of the Rules - Held: Commodity --, in question being sold in multi piece package displaying weight contained therein - Thus,

Where later benches applied it

Of those, 1 referred to

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