Supreme Court of India
M/s Rajasthan Spinning and Weaving Mills Ltd., Bhilwara, Rajasthan v. Collector of Central Excise, Jaipur, Rajasthan
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 the contentions made on behalf of the appellant cannot be upheld in the facts of this case and in view of the working of the notification dated 1.12.1977.
Judgment, page 7
From the headnote
Central Excises and Salt Act, 1944 : First Schedule-Item 18- -'Polypropylene Spun Yam'-Exemption From duty-Notificatioir--Scope and interpretation of-Non-cellulosic spun yam consisting of polypropylene fibre and viscose fibre with predominant weight of former component-Held not covered by the Notification-Onus is on the assessee to establish that the goods produced are governed by exemp tion-Exemption notification should be construed strictly. The appellant-Company was manufacturing non-cellulosic spun yarn consisting of 52% polypropylene fibre and 48% viscose fibre which was liable to be
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