Supreme Court of India

Parle Bisleri Pvt. Ltd. v. Commr. of Customs & Central Ex., Ahmedabad

Neutral citation
Reported as [2010] 14 S.C.R. 851
Bench Dr. Mukundakam Sharma and Anil R. Dave JJ.
Decided 15 December 2010

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.

From the headnote

Central excise Act, 1944 - Excise duty - Appellant, holding company of PEL, manufacturing flavour, assigned c code name by PEL - Appellant selling flavours to PEL company, PIL company and franchise bottlers - PEL using product sold by appellant - PEL also manufacturing flavours as appellant - SS! Exemption under Notifications No. 1751 86 and No. 1193 CE dated 28.02.93 - Claim by the appellant o I - PEL also availed the exemption benefit during the same period as claimed by appellant - Held: Appellant not entitled to the benefit of the Notification for the products with code names which

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