Supreme Court of India

ADlTYA MILLS LTD. v. UNION OF INDIA

Diary number
Neutral citation Not assigned by the Court
How to cite
Decided 29 August 1988

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

According to the appellant company, PPRF yarn consists of two varieties of yarn on which duty has already been paid, namely, two plies of polyster spun yarn (PP) and one ply of Rayon Filament Yarn (RF), which are doubted together and the resultant yarn is referred to as PPRF yarn. The appellant filed classification list under Rule l73B of the Central Excise Rules stating: that it intended to clear PPRF yarn, on which duty has been paid.…

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