Supreme Court of India
M/s. Metagraphs Pvt. Ltd. v. Collector of Central Excise, Bombay
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 to a common man in the trade and in common parlance a carton remains a carton whether it is a plain carton or a printed carton.
Judgment, page 5
From the headnote
Central Excises and Salt Act, 1944 : First Schedule-Item 68- 'Exemption Notification No. 55175-CE dated 1.3.1975-Printed Aluminum Labels-Held, are products of printing industry within the meaning of the Exemption Notification. The appellant-assessee manufactured 'Printed Aluminum Labels' which were printed on flatbed off-set printing press, and the printing was done on a deep off-set printing machine. The labels were to be fixed to refrigerators, radios, air conditioners, telephone sets etc.
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