Supreme Court of India
H.M.M. Limited v. The Collector of Central Excise
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the aforesaid judgment of this Court did not contest the claim made on behalf of the appellant.
Judgment, page 5
From the headnote
Central Excise Rules, 1944 : Rule &-Notification No. 201/79-CE-Exemption-Benefit of Screw Cap of Horlicks-Held: It is component part of the finished product Horlicks and therefore entitled to the benefit of the Notification. Under Rule 8 of the Central Excise Rules, 1944, Notification No. 178177 ·CE dated 18.6.1977 was issued granting general exemption of duty in respect of excisable goods on which excise duty was leviable and in the manufacture of which any goods falling under Tariff Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 have been used from so much of
Where later benches applied it
Of those, 1 distinguished
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