Supreme Court of India

Union of India v. Delhi Cloth & General Mills

Neutral citation

Reported as [1963] SUPP. 1 S.C.R. 586

Bench Bhuvneshwar Prasad Sinha J.

Decided 12 October 1962

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.

7 Supreme Court benches have cited this judgment.

From the headnote

xcise Duty-Manufacture of Vanaspaii-'Refined oil' ·if an intermediate product-Liability-'Manufacturing' and 'prowsing'-Distinction-Oentral Excises and Salt Act, 1944 (1of1944), s. 2 (.f)-First Schedule, !Um 23. The respondents, who were manufacturers of Vegetable products known as Vanaspati, were assessed to excise duty under item 23 of the First Schedule to the Central Excises and Salt Act, 1944, on what the taxing authorities called the manufac ture of 'refined oi'' from raw oil which according to them fell within the description of "vegetable non-essential oils, all sorts, in or in

Where later benches applied it

2025 M/s Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – Ii relied on
2025 Noble Resources and Trading India Private Limited (earlier Known as Andagro Services Pvt. Ltd.) v. Union of India & Ors. followed
2025 Nabha Power Limited v. Punjab State Power Corporation Limited and Others referred to
2023 Commr. of Cen. Exc. Ahmedabad v. M/s Urmin Products P. Ltd. and Others referred to
2023 Commissioner of Trade Tax v. M/s. Kumar Paints and Mill Stores through its Proprietor referred to
2015 M/s. Tata Chemicals Ltd. v. Commissioner of Customs (preventive) Jam Nagar referred to
2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan referred to

Of those, 1 relied on · 1 followed · 5 referred to

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