Supreme Court of India
Commnr. of Central Excise, Meerut-ii v. M/s. Sundstrand Forms P. 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.
What the Court ordered
We are of the view that the findings D arrived at by the Tribunal by upsetting the findings of the Commissioner vide its order dated 14.05.2002 were unjustified and uncalled for.
Judgment, page 17
From the headnote
Central Excise Tariff Act, 1985: c Schedule - Heading 48. 16 read with sub-heading 4816.00; and Heading 48.20 - Carbonless stationery - Classification of - Assessee manufacturing computer stationery by processing carbonless paper -Excise duty demanded on carbonless paper - Held: Carbonless paper or self-copying paper emerges at the intermediate stage, it is an intermediary product and is a well known marketable commodity - It is being bought and sold and there is a demand of such articles in the market - The Commissioner has rightly recorded the findings that the intermediary products in the
Authorities it was built on
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.