Supreme Court of India
M?s. Pawan Biscuits Co. Pvt. Ltd. v. Collector of Central Excise, Patna
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Central Excises & Salt Act, I 944: Section 4. c Central Excise (Valuation) Rules, 1975. Excise duty-Computation of-Assessee Company-Manufacturing biscuit under agreement for Britania Company-Assessable value of biscuits- Held, would include cost of raw material supplied by latter company in addition to assess~e company's manufacturing costs and profits but profit of latter company or expenses incurred after the manufacture of the biscuits by the assessee company-Not includible.…
Where later benches applied it
- 2015 Commissioner of Central Excise, Goa v. M/s. Cosme Farma Laboratories Ltd.
- 2012 Commnr. of Central Excise, Faridabad v. M/s Food & Healthcare Specialities & Anr.
Of those, 2 referred to
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