Supreme Court of India

Mafatlal Fine Spinning & Mfg. Co. Ltd v. Collector of Central Excise, Bombay

Neutral citation
Reported as [1989] 1 S.C.R. 204
Bench R.S. Pathak J.
Decided 17 January 1989

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.

From the headnote

Central Excises and Salt Act, 1944/Central Excise Rules, 1944: Section 39L/Rule 49A-Differential rates of interest on deferred payment of yarn duty depending on whether fabrics are cleared 'grey' or 'after processing'-'Grey' fabrics subjected to 'calendering' and 'shear- (; ing' before clearance-Whether cease to he 'grey fabric' and 'unpro­ cessed'-Whether higher rate payable-Calendering and shearing­ What are. Words and Phrases: 'Calendering' and' Shearing'-Meaning of. 0 Rule 49A of the Central Excise Rules, 1944 provided for pay- 'ment of different rates of interest on the excise duty on

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