Supreme Court of India
M/s. Coastal Paper Ltd. v. Commnr. of Central Excise, Visakhapatnam
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that the expression 'rags' appearing in the Notification has to be construed having regard to the attendant circumstances, the context in which the same F is used in the said Notification as well as the purpose for which this term has appeared in the Notification.
Judgment, page 15
From the headnote
Central Excise Tariff Act, 1985: Notification No. 22194- CE dated 01.03.1994 - Entitlement to exemption under Paper manufactured out of pulp of waste gunny bags/jute waste - Revenue denied exemption on the ground that pulp of waste gunny bags/jute waste is nothing but pulp of rags - . Held: Assessee entitled to exemption under the said 0 Notification - Pulp from the waste of jute bags or gunny bags would not be covered by the term 'rags' appearing in Notification dated 01-03-1994 as it could never be the intention to exclude non-conventional material from the benefit of the said Notification
Authorities it was built on
Where later benches applied it
- 2023 Commr. of Cen. Exc. Ahmedabad v. M/s Urmin Products P. Ltd. and Others
- 2017 Commissioner of Income Tax v. Balbir Singh Maini
Of those, 2 referred to
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