Supreme Court of India
Commissioner of Central Excise, Goa v. M/s. Cosme Farma Laboratories 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.
What the Court ordered
For the aforesaid reasons, we do not agree with the submissions made on behalf of the learned counsel appearing for the Revenue.
Judgment, page 13
From the headnote
Drugs and Cosmetics Act, 1940 - Central Excise Act, 1944 - Drug manufacturing firm-loan licensee getting its medicaments manufactured through the job workers - Loan licensee, whether manufacturer - Payment of excise duty on goods - Liability of - Assessable value of goods - 0 Determination of - Held: Manufacturing activity was done only by the job workers in their premises and with the help of their labour force and machinery - Job workers were not manufacturing the drugs as agents of the loan licensee or on behalf of the loan licensee, but were carrying out the manufacturing activity
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.