Supreme Court of India
Collector of Central Excise, Baroda v. Ambalal Sarabhai Enterprises
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.
From the headnote
Central Excises And Salt Act, 1944/Central Excise Rules, 1944: Sections 3, 4, 11- and 35L-'Goods'-Starch hydrolysate-Whether 'goods-Whether duty leviabfe. ', The respondent was engaged in the manufacture of sorbitol,'7) " c which fell under items 68 of the Central Excise Tariff. During a visit to the factory premises by the Central Excise Officers it was found that the .~ + respondent also manufactured and captively consumed starch bydroly- )~ sate which, according to the appellant, was glucose and fell under Item ~~ l· of the Central Excise Tariff. In reply to the show-aiuse notice issued by
Where later benches applied it
- 2025 Nabha Power Limited v. Punjab State Power Corporation Limited and Others
- 2015 M/s. Escorts Ltd. v. Commnr. of Central Excise, Faridabad
Of those, 2 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.