Supreme Court of India
Plasmac Machine Manufacturing Co. Pvt.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.
4 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that the Tribunal is correct in classifying Tie Bar Nuts under tariff Item.
Judgment, page 8
From the headnote
Central Excises and Salt Act, 1944--Section 3 and First Schedule Jtems Nos. 52 and 68-Tie Bar Nuts-Assessability to duty. The appellant are the manufacturers of Injection Moulding Machines and their 19 types of parts, one of which is called 'Tie Bar Nuts' which are stated to be used to fix the platens in correst distances in between tie bars. The appellants submitted their classification lists for the year 1981-82 and listed the machines as also the Tie Bar Nuts under Tariff item No. 68. The Superintendent, Central Excise, by his letter dated 20.10.81 forwarded the classification list and
Where later benches applied it
- 2020 Commissioner of Central Excise, Delhi-iii v. M/s. Uni Products India Ltd.
- 2018 Commissioner of Central Excise v. Madhan Agro Industries (i) Pvt. Ltd.
- 2022 State of Gujarat v. Cadila Healthcare Ltd.
- 2015 Commissioner of Central Excise, Vapi v. Mis. Global Health Care Products Partnership Firm & Ors.
Of those, 2 relied on · 1 referred to · 1 mentioned
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