Supreme Court of India
Union of India and Ors. v. Indian Aluminium Co. Ltd. and Anr.
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.
From the headnote
Central Excise Rules 1944-Central Excise Tariff-Tariff Item Nos. 27 & 68--Aluminium dross & Skimmings-Whether eligible to excise duty-No. c Words & Phrases : ' .xcisable Goods' and 'Dross'--Meaning of The respondents-assessees manufacture aluminium sheets, aluminium angles, etc. out of aluminium ingots. The assesses deared their manufactured product aluminum sheets by following the procedure prescribed under Central Excise Rules, 1944. The assessees claimed credit for the duty paid qn aluminium ingots while clearing aluminium sheets manufactured by them. They also cleared aluminium dross &
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.