Supreme Court of India
Union of India and Ors. v. Garware Nylons Ltd. 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.
3 Supreme Court benches have cited this judgment.
From the headnote
Central Excise and Salt Act 1944, First Schedule, Item 18 and 68-Whether 'Nylon Twine' could be considered as 'Nylon Yam' under Item 18-Held, evidence led showed nylon twine treated as nylon yam by the people conversant with the trade, hence classifiable under Item 18. The respondent assessee manufacture Nylon Yarn and Nylon Twine and were allowed to clear Nylon Twine under Item 18 of the first schedule to the Central Excises and Salt Act, 1944 ('Act') upto 1977. Since the assessee contended that the Nylon Twine manufactured by them was used c for the purpose of making fishing nets, they were
Where later benches applied it
- 2016 State of Madhya Pradesh v. Marico Industries Ltd.
- 2015 Voltas Ltd. v. State of Gujarat
- 2022 Commissioner of Customs and Central Excise, Amritsar (punjab) v. M/s D.L. Steels Etc
Of those, 2 relied on · 1 referred to
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