Supreme Court of India
Commissioner of Central Excise, Chandigarh v. M/s Supreme Fabrics Ltd.
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 the stand of the respondents is correct.
Judgment, page 3
From the headnote
Central Excise Act, 1944: c s. 3 (4)( d)(ii)-Loading charges incurred while effecting clearance from factory gate-Assessee claiming deduction/abatement from assessable value-HELD: Tribunal rightly held that as demand of duty on 'loading charges' arose subsequently and the amounts were total consideration collected as loading charges, the same should be taken as cum-duty prices and demand to be calculated after allowing abatement of excise duty payable.…
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