Supreme Court of India

Superintendent, Central Excise & Anr. v. Ayyangar Match Works Etc.

Neutral citation
Reported as [1976] 2 S.C.R. 868
Bench A. N. Ray, M. H. Beg, R. S. Sarkaria and P. N. Shinghal JJ.
Decided 4 December 1975

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 Salt Act, 1944-S. 3-Noti/ication dated 4 September. 1967 givillg concessional m'e of duty to small manufacturers of matchcs-Klwdi and Village /!ldustries Commission-If competent to grant certificate under the noti­ ticatidn. For the purpose of protecting the smalier manufacturers 'from the com~ti­ tion of' larger manufacturers, the Government of India, by a notification dated 21 July 1967, amended by notification dated 4 September, 1967, declared a concessional rate of duty to those manufacturers who had filed a declaration before 4 September 1967 that their estimated annual

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