Supreme Court of India
Ahmedabad Manufacturing and Calico v. Union of India and Ors.
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
In view of the aforesaid directives. ln order to avoid multiplicity of proceedings involving time and ellpense, we G quash the impugned notices in all the cases.
Judgment, page 7
From the headnote
Central Excises and Salt Act, 1944/Central Excise. Rules, 1944: Schedule I-Tariff Items 18.1, 18. III and 15E/Ru/es 9 and 49-Notification dated 20.2.1982 amending the Rules retrospectively-Yam sized for purpose of weaving the same into fabrics-Levy of duty on the weight of sized yam-Validity of The petitioners challenged before the High Court the levy of excise duty on the weight of the yarn sized for the purpose of weaving them into fabrics. The High Court held that no duty could be levied on the weight of the sizing material contained in yarn, and directed that the duty should be refunded
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