Supreme Court of India
Tata Oil Mills Co. Ltd. v. Collector of Central Excise
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- Sections 3, 4 and 35L/Rule 8(1) and Notification No. 46/72, 153, 73 and 25/75-Rice Bran Oil converted into hydrogenated oil used tn manufacture of soap-Whether entitled to rebate scheme in respect of excise duty. The petitioner-appellant is engaged in the manufacture of various varieties of soaps. The dispute arose as to the eligibility of the appellants to the concession under rule 8(1) of the Central Excise Rule 1944 through Notification No. 46 of 1972 subsequently amended by Notifica tion Nos. 153 of 1973 dated 24.7 .73 of 25
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