Supreme Court of India
Commissioner of Central Excise, Mumbai-iv v. Mis. Fitrite Packers, Mumbai
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. 2(f)- Manufacture- Printing on duty paid GI paper- Process of printing carried out by the assessee according to the design and specification of the customer depending on its requirement - Bulk orders received from customer, which needed said paper as a wrapping/packing paper for packing of its goods - On the paper, logo and name of the product is printed in colourful o form -After carrying out the printing as per the requirement of the customer, the same is delivered to the customer in jumbo rolls without slitting - Whether the process of printing amounts to
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