Supreme Court of India
Collector of Central Excise, Calcutta v. Jay Engineering Works Ltd.
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 Excises and Salt Act, 1944-Section 35L(b) and Central Excise Tariff Item 68 and Notification No. 201/79-CE dated 4th June, 1979...Affixation of name plates on fans-Whether dealer entitled to obtain proforma credit. The respondent is the manufacturer of electric fans. The company brought into Its factory nameplates under Tariff Item 68 of the Central Excise Tariff. The nameplates were affixed to the fans before market. ing them. The respondent claimed the benefit of proforma credit in terms of Notification No.201/79 dated 4-6-1979 which stated that all excisable goods on which duty of
Where later benches applied it
Of those, 1 referred to
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