Supreme Court of India
M/s Salora Internatignal Ltd. v. Commissioner of Central Excise, New Delhi
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 view of the above mentioned Section Note, the question that arises here is whether the goods produced by the C appellant can be described as 'parts' under the goods included in any of the headings of Chapter 84 or.
Judgment, page 13
From the headnote
CENTRAL EXCISE TARIFF ACT, 1985: 8 First Schedule - Tariff Entry 8528 or 8529 - 'Television c Receivers' or 'Parts' thereof - Components of Television sets - Manufactured by assessee - Assembled in factory itself to check the working of each television set - Then television sets disassembled and transported as parts to various satellite units of the assessee where the separate components are 0 reassembled - Held: The consequence of this is that the goods assembled at the satellite units would be identifiably the same as those assembled together by the assessee in its factory for the purpose
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.