Supreme Court of India
M/s Amrit Agro Industries Ltd. and Anr. v. Commissioner of Central Excise, Ghaziabad
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 E moongfali masala mazedar falls under Chapter.
Judgment, page 6
From the headnote
Central Excise Tariff Act, 1975: Schedule-Headings 20. 01 and 21. 08- 'Roasted peanuts' Classification of-Held, essential structure of peanuts is not changed by process of roasting-T.herefore, roasted peanuts are covered under Chapter 20-Notification No. 4197- . . dated 1.3.1997. Recomputation of duty-Assessee claiming roasted peanuts under Chapter 21, availing exemption from payment of duty-Held, assessee will / have to show as to how it determined the value-Whether price charged by assessee contained profit element or duty element will have to be examined- Matter remitted to adjudicating…
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