Supreme Court of India
Siddeshwari Cotton Mills (p) Ltd. v. Union of India & Anr.
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
In the result, this appeal is allowed, the order under appeal is set-aside, and the appeal No. 151 of 1984 before the Appellate Tribunal is remitted to it for a fresh disposal in accordance with law.
Judgment, page 10
From the headnote
Central Excises and Salt Act, 1944: Section 2(f)(v ), First Schedule Item No. 19( 1) and Notification Nos. 230 and 231of1977- Cotton fabric if subjected to 'calendering'-Whether ceases to be 'unprocessed' cotton fabric-Levy of excise duty-Expression 'any other process' -Interpretation of. Statutory Construction: 'Ejus dem generis' rule-Applicability 0 of-Preceding words to control and limit the subsequent words must represent a genus. The appellant mannfactures cotton fabric on power looms. By virtue of two notifications issued nnder Role 8(1) of the Central Excise ~ Rules 1944 unprocessed
Authorities it was built on
Where later benches applied it
- 2015 Vikram Singh@ Vicky &anr. v. Union of India & Ors.
- 1989 Mafatlal Fine Spinning & Mfg. Co. Ltd v. Collector of Central Excise, Bombay
Of those, 1 referred to · 1 mentioned
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