Supreme Court of India
M/s. Rdb Textiles Ltd. v. Commissioner of Central Excise and Service Tax, Kolkata-iv Commissionerate
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 opinion that t he case is squarely covered by the judgment of this Court in CCE v.
Judgment, page 14
From the headnote
Central Excise Act, 1944 – Exemption Notification n o.12/ 2011-CE dated 1.3.2011 and Notification no.30/2004 dated 9.7.2004 – Brand name of another unit – Jute bags manuf actured by appellants and supplied to the PSUs, various State Government s and Governmental agencies for use in packing of foods grains sold through the PDS – Exemption under Notification no.30/2004 dated 9.7.2004 denied on the ground that affixing the nam e, logo and particulars of buyers like FCI and the State Governments amount ed to affixing on the jute bags a “brand name” – Held: In the in stant case, what was in fact
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