Supreme Court of India
Commissioner of Central Excise, Visakhapatnam-ii v. M/s. Ncc Blue Water Products 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.
What the Court ordered
For the foregoing reasons, the impugned orders passed by the Tribunal cannot be flawed and deserve to be· affirmed.
Judgment, page 15
From the headnote
Central Excise Act, 1944 - s.3(1) or its proviso - Sale of shrimps and shrimp seeds in Domestic Tariff Area by an EOU without approval of the Development Commissioner -' Exigibi/ity to excise duty - Held: Excise duty to be assessed under s. 3(1) and not under proviso to the said section - Circular No. 6181912002-CX dated 13th February, 2002 issued by CBEC - Exim Policy 1992-1997 - Handbook of . Procedures - Appendix XXX/11. The question which arose for consideration in the instant appeals was whether the sales of shrimps and shrimp seeds by the assessee-respondent, a 100% export oriented
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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