Supreme Court of India
M/s. Royal Enfield (unit of M/s Eicher Ltd.) v. Commissioner of Central Excise, Chennai
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 - s.4(4)(d)(i) - Valuation for ourpose of excise duty - Appe//ant-assessee was c manufacturing motorcycles - The motorcycles were cleared by the assessee to dealers located outside the city by sending -#- them to their various depots on stock transfer basis and in packed condition from their factory - Whether the cost of packing charges expended/incurred by appellant-company was liable to be included in the assessable value of the motorcycles manufactured by appellant-company - Held: The packing given by appellant-company to their motorcycles was necessary for putting
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