Supreme Court of India
Mis. Essel Propack Ltd. v. Commissioner of Central Excise, Mumbai-ill
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
In the result, the appeals are allowed to the extent indicated above; the impugned order of the Tribunal as well as the original order passed by the Commissioner are set aside.
Judgment, page 6
From the headnote
Central Excise Act, 1944: s.4 - Plastic caps put on plastic tubes - Inclusion of its c value in the plastic tubes manufactured and cleared from the factory of the assessee - Held: If the caps are manufactured separately and not in the same factory in which tubes are being manufactured, the caps cannot form part of the assessable value of the tubes manufactured and cleared from 0 the factory - In the instant case, assessee manufacturing tubes on orders received from their customers and fixing plastic caps to the tubes in which case the value of the tubes fixed with caps are included in the
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.