Supreme Court of India
Swadeshi Polytex 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.
What the Court ordered
We are of the opinion that the Tribunal was in error in coming to the conclusion it did.
Judgment, page 13
From the headnote
Central Excises and Salt Act. 1944: Sections 4 and 35L-Asses see-Manufacturing polyester fibre-inputs ethylenl!l glycol and dimethye tetraphthalaie--Whether entitled to claim set off of duty on ethylene glycol. The appellant was engaged in the manufacture of polyester fibre (man-made) falling under tariff item 18 of the erstwhile Central Excise Tariff. In its manufacture, the appellant was using, among other . things, ethylene glycol and DMT (Dimethyle Tetraphthalate}--duty paid ethylene glycol falling under tariff item N_o. 68._D_uring the course of manufacture of polyester fibre, two basic
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