Supreme Court of India
Dunlop India Ltd. v. Union of India and Ors
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Indian Tariff Act 19,34-ltems 39, 82-"V. P. Latex"-Classification of lnterference under Art. 136 of the Constitution in classification of excisable items-Rule of Practice-Whether "V.P. Latex" an item .of "raw rubber" falling under l. .T. 89-Whether showing by the agents, while filling up the various columns of the Bills of Entry as "!. .l. item 87-V.P. Latex·•, operates as ''Estoppel by conduct" to claim refund. The appellants, ma·nufacturers of automobile tyre» import "V.P. Latex'', an essential ingredient for the manufacture of tyres. The customs authorities (Appraising) at Calcu.tta and
Where later benches applied it
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
- 2022 Commissioner of Customs and Central Excise, Amritsar (punjab) v. M/s D.L. Steels Etc
- 2018 State of Karnataka and Anr. v. M/s Durga Projects Inc
Of those, 1 relied on · 2 referred to
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