Supreme Court of India
M/s. Adhunik Food Products (p) Ltd., U.P. v. Commissioner of Central Excise, Meerut
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.
From the headnote
Central Excise Tarriff act, 1985-Chapter Heading 19.04 & 21.07 -/, (remoulded as Chapter Heading 21.08 during AY 1996-97)-Assessee making 'puffs ' by swelling/roasting of cereals-Demand rait"ed on accessee on ground c of misdeclaration of product-Confirmed by authorities below as well as Tribunal-Main question required to be decided was whether the 'puffe' would fall under Chapter Heading 19.04 or under Chapter Heading 21.07 (remoulded as Chapter Heading 21.08 during AY 1996-97)-But Tribunal gave no finding as to whether 'puffe' would fall under the Chapter Heading 19.04-lt did not consider…
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