Supreme Court of India
Commissioner of Customs and Central Excise, Nagpur v. M/s. Ispat Industries 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Excise Laws - Central Excise and Salt Act, 1944 - s.4 - Valuation of excisable goods - Place of removal of goods for purpose of s. 4 of the Act - Period involved being 28.09.1996 to 31.03.2003 - Whether, by virtue of a transit insurance policy in the name of the manufacturer, excise duty is liable to be recovered on freight charges incurred for transportation of goods from the factory gate to the buyer's premises, treating the buyer's premises as the place of removal - Held: s.4 as substituted by the 1973 Amendment Act suffered a further amendment in 1996 - The amendments carried out were to
Where later benches applied it
Of those, 1 referred to
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