Supreme Court of India
M/s. Shyam Oil Cake Ltd. v. Collector of Central Excise, Jaipur
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Central Excises and Salt Act, 1944 : S. l(j)-Schedule-Tariff Item 1503.10-Process "amounting to manufacture "-Process of refining edible vegetable oil-Held, neither in the Section nor in the Chapter Note nor in the Tariff Item has it been mentioned that the process indicated is to amount to manufacture Therefore, the deeming provision cannot be brought into play-There is no manufacture and the refined oil is not excisable.…
Where later benches applied it
- 2011 M/s. Grasim Industries Ltd. v. Union of India
- 2017 Commissioner Central Excise, Bangalore v. M/s. United Spirits Ltd. & Anr.
- 2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan
Of those, 1 relied on · 2 referred to
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