Supreme Court of India
M/s. Liberty Oil Mills (p) Ltd. Bombay v. The Collector of Central Excise Bombay Etc.
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
We are of the view that such a construction is not F possible.
Judgment, page 7
From the headnote
Central Excises and Salt Act, 1944: First Schedule-Item 13- 'Vegetable Product'-Levy of duty-Notification granting benefit of concession-Interpretation of Interpretation of Statute-Fiscal statute-Interpretation of-Held ambiguity should be interpreted in favour of revenue. Under Government Notification No. 6lnl dated 29.5.71 as amended by Notification No. 40n2 dated 17.3.1972 exemptiOn of excise duty to the extent of rupees ten per quintal was available in respect of vegetable product produced out of rice bran oil subject to the conditions that (1) the said vegetable product was issued out
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