Supreme Court of India
Commissioner of Central Excise, Indore v. M/s. Grasim Industries 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.
1 Supreme Court bench has cited this judgment.
From the headnote
CENTRAL EXCISE ACT, 1944: ,. c s. 4 (as substituted w.e.f. 1. 7.2000) ands. 3- 'Transaction value' - Supply of dissolved and compressed industrial gas by ,assessee manufacturer to customers - Charges recovered by assessee from buyers for cylinders, tanners, canisters etc. - Whether to be taken into consideration for determining value of excisable goods in terms of substituted s.4 for purposes of charging of duty of excise on excisable goods - Matter referred to larger Bench. -l. , Collector of Central Excise, Madras vs. Mis Indian Oxygen Ltd. (1988) 4 SCC 139; Union of India & Ors. Vs. Bombay
Where later benches applied it
Of those, 1 referred to
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.