Supreme Court of India
M/s. Basant Industries, Agra v. 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.
4 Supreme Court benches have cited this judgment.
From the headnote
Central Excises and Salt Act, 1944- Central Excise Tariff- Item No. JOA-Notification No. 85172 dated 17.3.1972- Oil driven pumps-.Supply of components by assessee-Pumps manufactured by third parties-Whether the manufacture was on behalf of assessee-Held: No-Assessee entitled to claim exemption under the Notification. The appellant entered into agreements with different units who were duly licensed under the Central Excises and Salt Act, 1944 for manufacturing pumps and power driven pumps. In October, 1977 the appellant was served with a show-cause notice by the Central Excise Department that
Where later benches applied it
- 2012 Commissioner of Central Excise, Mumbai v. M/s. Fiat India (p) Ltd. & Anr.
- 2007 Commissioner of Customs, Maharashtra v. M/s. Galaxy Entertainment (i) P. Ltd. and Ors.
- 2000 Mis. Eicher Tractors Ltd., Haryana v. Commissioner of Customs, Mumbai
- 1998 Mirah Exports Pvt. Ltd. v. Collector of Customs
Of those, 4 mentioned
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