Supreme Court of India
Union of India and Anr. v. Century Manufacturing Company Ltd.
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 reasons discussed above, we are of opinion that the tariff values of sulphuric acid and chlorine were validly fixed under the impugned notifications.
Judgment, page 18
From the headnote
Central Excises and Salt Act, 1944: c Sections 3(2), 4 and First Schedule-Fixation of ad valorem rate of tariff by Central Government-Adoption of mode of fu:ation havi'!g nexus with manufacture or production-Detemiination of value as provided under section 4 not the only basis-Power conferred on Government Fixation at average price-Whether unrestricted and arbitrary-Whether violative of Ar- ticle 14 of the Constitution of India. Constitution of India, 1950: Article 14-l'ower conferred on Central Government under section 3(2) of the Central Excises and Salt Act, 1944-Fixation of ad valorem
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