Supreme Court of India
Purewal Associates Ltd. Etc. 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that the article under consideration did not fall within Item 52 of the Tariff Item and there being no specific Entry, they fall under Tariff Item 68. c Consequently we allow the appeal, set aside the order of the Tribunal E and restore the order of Collector (Appeals).
Judgment, page 9
Where later benches applied it
Of those, 1 relied on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.