Supreme Court of India
Cotton Spinning and Weaving Mills Ltd. & Anr. v. Union of India & 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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the amend ments to rules 9 and 49 are quite legal and valid.
Judgment, page 21
From the headnote
Levy of excise duty on yarn obtained at an intermediate stage in ... the process of manufacture of fabrics-Amended rules 9 and 49 of the c Central Excise Rules, 1944-lnterpretation thereof _J The appellant No. 1, J.K. Cotton Spinning and Weaving Mills Limited, has a composite mill wherein it manufactures fabrics of diffe- rent types, for which yarn is obtained at an intermediate stage, and the yarn is processed in an integrated process in the said composite mill for weaving the same into fabrics. The Central Board of Excise issued a Circular dated September 24, 1980, purporting to interpret
Authorities it was built on
Where later benches applied it
- 2024 IN RE : SECTION 6A OF THE CITIZENSHIP ACT 1955 versus
- 2019 M/s. the Bombay Dyeing and Mfg. Co. Ltdner of Central Excise v. The Commissioner of Central Excise
Of those, 1 referred to · 1 not applicable
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