Supreme Court of India

Indian Aluminium Cables Ltd. v. Union of India & Ors.

Neutral citation
Reported as [1985] SUPP. 1 S.C.R. 731
Bench Y.V. Chandrachud, Sabyasachl Mukharji and R.S. Pathak JJ.
Decided 27 May 1985

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Central Excise and Saft Act. 1944 : 731 First Schedule Entry 27 (a) (ii) and ,ztry No. 68. 'Proprrzi Rods' - Classification of-Explained. Interpretation of Statutes; Central Excise Tariff-Fiscal Schedule-Classification of product-Process of rr:anufactw e and end use of product-Not necessarily determinative of classijiration. Words & Phrases : 'Pr.Jperzl R.)Js'-,\.feanin<s of-Central Excise & 8alt Act 1944, First Schedule Entry 27 (a) (ii). c The appellant-Company carries on the business of manufacture and sale of aluminium conductors used for the purpose of transmission of high voltage

Where later benches applied it

Of those, 1 relied on

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