Supreme Court of India
M/s. Satnam Overseas Ltd. v.. Commnr. 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Act, 1944 - s. 2(f) - Manufacture - Assessee engaged in packing of mixture of raw rice, dehydrated vegetables and spices in the name of rice and spice - Said mixture in pre-determined proportion is blended together and is heated, if required to sterilize the 0 product and the mixed product packed in pouches with nitrogen flushing for a longer life - Said process, if amounts to 'manufacture' - Held: Mere addition in the value, after the original product has undergone certain process, would not bring it within the definition of 'manufacture' unless its original identity also
Where later benches applied it
Of those, 1 referred to
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