Supreme Court of India
Union of India v. The Century Mfg. Co. Ltd.
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.
What the Court ordered
For the reasons discussed above, we are of opinion that the tariff values of sulphuric acid and chlorine were validly fixed under the impugned notifications.
Judgment, page 13
From the headnote
In exercise of its power conferred under section 3(2) of the Central Excises and Salt Act, 1944, the Central Government issued notifications dated 28.11.1970 and 26.7.1971 fixing the tariff value on the basis of which excise duty was to be levied on sulphuric acid and liquid chlorine respectively. The Respondent-assessee challenged the fixation of the tariff values for the abovesaid two items, by filling Writ petitions before the High Court.…
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