Supreme Court of India
Commissioner of Central Excise v. M/s Nestle India Limited
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
We are of the view that the Tribunal's judgment is correct and requires no interference.
Judgment, page 12
From the headnote
Central Excise Valuation (Determination of Price of c Excisable Goods) Rules, 2000: r.8 - Clearance of product manufactured out of indigenous raw materials to sister units on payment of duty in terms of Notification no.8197 and 231 2003 by assessee, a 100% EOU - Basis of valuation whether FOB value of export of similar goods or cost of production u/ O r. 8 of rules - Held: Since the exemption notifications are applicable and since what has to be determined under the said notifications is excise duty payable in India, such duty could only be arrived at by applying r.8 in cases of captive
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