Supreme Court of India
M/s. Air Liquide North India Pvt. Ltd. v. Commissioner, Central Excise, Jaipur-i
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
For the reasons stated hereinabove, we are in agreement with the order passed by the Tribunal and dismiss E the appeal but without any order as to costs.
Judgment, page 15
From the headnote
Central Excise Tariff Act, 1985 - Chapter 28 - Manufacture - Appellant purchased Helium gas from the market in bulk and repacked the same into smaller cylinders after giving different grades to it and then sold the same in the open market- Whether the treatment given or the process undertaken by the appellant to Helium gas purchased by it from the open market amounted to manufacture, rendering the goods liable to duty under Chapter Note 10 of Chapter 28 of the Act - Held: If a product/commodity, after some process is undertaken or treatment ir; given, assumes a distinct marketability,
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