Supreme Court of India

Barnagore Jute Factory Co. Etc. Etc. v. Inspector of Central Excise and Ors. Etc. Etc.

Neutral citation
Reported as [1991] SUPP. 3 S.C.R. 95
Bench P.B. Sawant and B.P. Jeevan Reddy JJ.
Decided 3 December 1991

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

For the above reasons, the Civil Appeals (except Civil Appeal 4823/1991 arising from Special Leave Petition No. 5466of1980) and the Writ Petitions are dismissed.

Judgment, page 17

From the headnote

Industries (Development and Regulation) Act, 1951-Sections 9( 1) and Explanation 3(d), (1) and 30, and First Schedule-Heading 23(2)-Jute yarn manufactured or produced by jute textile industry, as intermediate product.for captive consumption in the same industrial unit for manufacturing jute tex­ tile-Whether goods m_anufactured in a scheduled industry-Whether exigible to cess-Whether levy of cess, a duty of excise-Whether cess could be levied by weight-Notification levying cess with reference to weight-Validity of Jute Manufactures Cess Rules, 1976--R.ule-Application of Central Ex­ cises and

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