{"id":54903,"date":"2007-08-14T00:00:00","date_gmt":"2007-08-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007"},"modified":"2016-10-14T13:16:00","modified_gmt":"2016-10-14T07:46:00","slug":"the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007","title":{"rendered":"The Andhra Sugars Ltd. vs The Commissioner Of Central &#8230; on 14 August, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">The Andhra Sugars Ltd. vs The Commissioner Of Central &#8230; on 14 August, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 (123) ECC 172, 2007 (149) ECR 172 Tri Bangalore, 2007 (218) ELT 581 Tri Bang<\/div>\n<div class=\"doc_bench\">Bench: S Peeran, J T T.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  T.K. Jayaraman, Member (T) <\/p>\n<p>1. These appeals have been filed against the following Orders- in-Appeals passed by the Commissioner of Customs and Central Excise (Appeal), Guntur.\n<\/p>\n<p>1. Order in Appeal No. 201\/2004(G) Central Excise dated 2.8.2004<\/p>\n<p>2. Order in Appeal No. 202\/2004(G) Central Excise dated 2.8.2004<\/p>\n<p>3. Order in Appeal No. 203\/2004(G) Central Excise dated 3.8.2004 <\/p>\n<p>2. All the above appeals involve a common question of fact and law. The appellants manufactured certain dutiable goods and transferred them to their sister unit. While clearing the goods, the appellants paid duty on the transaction value adopted in respect of similar goods sold to independent buyers. However as the goods are not sold they contended that duty ought to have been paid as per Rule 8 of the valuation Rule 2000 read with CBEC circular dated 1.7.2002. Since they had paid excess duty the claim refund of the excess amount paid. Refund amounts involved in the appeals are as follows:\n<\/p>\n<p>i. Rs. 4606\/-\n<\/p>\n<p>ii. Rs. 6485\/-\n<\/p>\n<p>iii. Rs. 4757\/-\n<\/p>\n<p>3. The lower authority rejected the refund claim holding that when the duty is paid on the basis of the transaction value and when there is sale at the factory gate there is no necessity to take recource to Rule 8 of the Valuation rule. Therefore he rejected the refund claim. The Commissioner (Appeals) upheld the order of the lower authority.\n<\/p>\n<p>4. Shri. K.S. Reddy learned JDR appeared for the Revenue. None appeared for the appellant.\n<\/p>\n<p>5. On a careful consideration of the issue, we find that when the goods are not sold and cleared, either for captive consumption or to sister unit&#8217;s duty should be paid on the basis of the cost of the products in terms of Rule 8 of the Valuation Rules. This is also clarified by the CBEC in its circular dated 1.7.2002. The said clarification is reproduced below:\n<\/p>\n<p>How<br \/>\n  will valuation be done in cases of captive consumption (i.e. consumed within<br \/>\n  the same factory) including transfer to a sister unit or another factory of<br \/>\n  the same company\/firm for further use in the manufacture of goods?\n<\/p>\n<p>\u00a0<\/p>\n<p>For<br \/>\n  captive consumption in one&#8217;s own factory, valuation would be done as per Rule<br \/>\n  8 of the Valuation Rules i.e. the assessable value will be 115% of the<br \/>\n  &#8220;cost of production&#8221; of the goods.\n<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>If the<br \/>\n  same goods are partly sold by the assessee and partly consumed captively, the<br \/>\n  goods sold would be assessed on the basis of &#8220;transaction value&#8221;\n<\/p>\n<p>  [provided they meet the conditions of Section 4(1)(a) and the goods captively<br \/>\n  consumed would be valued as per Rule 8 of the Valuation Rules. This is<br \/>\n  because, as per new Section 4, transaction value has to be determined for<br \/>\n  each removal.\n<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>Where<br \/>\n  goods are transferred to a sister unit or another unit of the same company<br \/>\n  valuation will be done as per the proviso to Rule 9.\n<\/p>\n<p>\u00a0<\/p>\n<p> 6. In view of the clear legal position, duty should be paid under Rule 8 as contended by the appellants. Therefore, they are entitled for the refund claim. It should be ensured that the appellants reverse the Cenvat credit if any taken in the sister units. With the above observation we allow the appeal.\n<\/p>\n<p>(Pronounced in open Court on 14 Aug 2007) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore The Andhra Sugars Ltd. vs The Commissioner Of Central &#8230; on 14 August, 2007 Equivalent citations: 2007 (123) ECC 172, 2007 (149) ECR 172 Tri Bangalore, 2007 (218) ELT 581 Tri Bang Bench: S Peeran, J T T.K. ORDER T.K. Jayaraman, Member (T) 1. These appeals have been [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-54903","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Andhra Sugars Ltd. vs The Commissioner Of Central ... on 14 August, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Andhra Sugars Ltd. vs The Commissioner Of Central ... on 14 August, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2007-08-13T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-10-14T07:46:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"The Andhra Sugars Ltd. vs The Commissioner Of Central &#8230; on 14 August, 2007\",\"datePublished\":\"2007-08-13T18:30:00+00:00\",\"dateModified\":\"2016-10-14T07:46:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007\"},\"wordCount\":563,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007\",\"name\":\"The Andhra Sugars Ltd. vs The Commissioner Of Central ... on 14 August, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2007-08-13T18:30:00+00:00\",\"dateModified\":\"2016-10-14T07:46:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Andhra Sugars Ltd. vs The Commissioner Of Central &#8230; on 14 August, 2007\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Andhra Sugars Ltd. vs The Commissioner Of Central ... on 14 August, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007","og_locale":"en_US","og_type":"article","og_title":"The Andhra Sugars Ltd. vs The Commissioner Of Central ... on 14 August, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2007-08-13T18:30:00+00:00","article_modified_time":"2016-10-14T07:46:00+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"The Andhra Sugars Ltd. vs The Commissioner Of Central &#8230; on 14 August, 2007","datePublished":"2007-08-13T18:30:00+00:00","dateModified":"2016-10-14T07:46:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007"},"wordCount":563,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007","url":"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007","name":"The Andhra Sugars Ltd. vs The Commissioner Of Central ... on 14 August, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2007-08-13T18:30:00+00:00","dateModified":"2016-10-14T07:46:00+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/the-andhra-sugars-ltd-vs-the-commissioner-of-central-on-14-august-2007#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"The Andhra Sugars Ltd. vs The Commissioner Of Central &#8230; on 14 August, 2007"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/54903","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=54903"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/54903\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=54903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=54903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=54903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}