Supreme Court of India

The Commissioner of Central Excise, Chandigarh-ii, Chandigarh v. M/s. Jagatjit Industries Ltd.

Neutral citation
Bench M.B. Shah and B.N. Agrawal JJ.
Decided 15 March 2002

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

Central Excise Tariff Act, 1985-Tariff Heading 21.02-Intermediate product prepared from yeast-Whether excisable-Held, no, as it was not proved that such product wps marketed or marketable. Respondents used to buy yeast from market and prepare intermediate product of yeast, mollasses and water for the purpose of °!anufacturing potable alchohol. ifhe excise authority by its show cause notice proposed to levy excise duty on the intermediate product.…

Where later benches applied it

Of those, 1 referred to

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