Supreme Court of India
Commissioner Central Excise, Mumbai-ill v. Mis. Emco 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.
From the headnote
Central Excise Act, 1944...:. s.4(3)(d) [as substituted by s. 94 of Finance Act, 2000] - Transaction value - c Ascertainment of- Payment of excise duty by assessee on the price at which the goods were sold to its consumers - Demand of Revenue at the price by including the transportation cost and transit insurance cost - Whether the cost of freight and transit insurance is to be· included in the 0 'transaction value' - Held: Inclusion of cost of freight and insurance cost, depends upon the place of removal of the goods - If the goods are cleared at the factory gate, then the freight and
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