Supreme Court of India

Union of India & Anr. v. M/s. Parameswaran Match Works Etc.

Neutral citation
Reported as [1975] 2 S.C.R. 573
Bench A. N. Ray, K. K. Mathew, N. L and Un'rwalia JJ.
Decided 4 November 1974
Status Distinguished

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.

2 Supreme Court benches have cited this judgment.

From the headnote

Central Excise and Salt Act 1944-.S'. 3-Concessional rate of duty on matches !(ranted to smaller Units-Whether discriminatory. For the purpose of levy of excise duty match faetories were classified by th,e Governme!lt on the basis of their production i!uring a financial rear, the higher rate be1.ng levied on ml!tches produced in factories having a higher output. In 1967, ID place of classification on the basis of prod uctioo, a higher rate for matches produced on mechanised units and a lower rate on matches produce.d on non-mech~nised 11nits was ad.opted. In the case of cottage units and umts

Where later benches applied it

Of those, 1 referred to · 1 not applicable

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