Supreme Court of India
Jaishri Engineering Co. (p) Ltd. v. Collector of Central Excise, Bombay
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 right in classifying the goods under Tariff Item 52 of the Central Excise Tariff and in upholding the demand of the duty for a period beyond six months as contemplated by Section 11-A of the Act.
Judgment, page 9
From the headnote
Central Excises and Salt Act, 1944.-Section 11- proviso 35L and First Schedule Items 52 and 68-Whether goods in question were nuts being mere fasteners or end fittings and integral parts of diesel engine pipes-Classification of goods manufactured-functional approach to identity of goods-Whether there was suppression of facts by the assessee- question of fact-Tribunal free to fix quantum of penalty. The appellant-company applied for a requisite central excise licence .for manufacture of goods falling under Tariff Item 68 and for the purpose l\f such goods L-4 licence was also furnished and
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