Supreme Court of India

Union of India & Ors. v. M/s Modi Rubber Limited

Neutral citation
Reported as [1986] 3 S.C.R. 587
Bench P.N. Bhagwati C, V. Khalid and G.L. Oza JJ.
Decided 18 August 1986

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.

2 Supreme Court benches have cited this judgment.

From the headnote

Exemption from duty in special cases-Government issuing two Notifications on 1.8.74 and J.3.1981 using the expression "duty of excise"-Whether the said expression is limited to basic "duty of excise" r· levied under the Central Excise and Salt Act, 1944 or it covers also "special duty of excise" levied under various Finance Acts, additional duty levied under the Additional Duty of Efccise (goods of special im, .portancej Act, 1957 or any other kind of auxiliary duty of excise levied under a Central enactment. The manufacture of tyres is subject .to duty of excise under tbe Central Excise and

Where later benches applied it

Of those, 1 relied on · 1 referred to

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