Supreme Court of India
Modern Industrial Corporation v. Collector of Central Excise & Ors.
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
We are of the view that the process carried on by the appellant is covered by the notification and it is, therefore, not liable to pay any G duty.
Judgment, page 7
From the headnote
Central Excise and Salt Act, 1944: ss. 35-L & 36(2)/Excise Tariff, Item No. 17(2)-Excise duty-Effect of Notification No. 68176 dated 16.3.1976--Manufacture of flock paper-Process of screen printing carried on-Benefit of Notification-Whether available. ... The Notification No. 68/76 dated March 16, 1976 issued by the Central Government exempted converted types of papers commonly known as imitation flint papers obtained by one side of paper being subjected to printing of colour irrespective of the fact whether or not such paper is subsequently varnished or glazed by chemicals or embos- sed, and
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