Supreme Court of India
Nirlon Synthetic Fibres and Chemicals Ltd. Etc. v. The Collector of General 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.
From the headnote
Central Excises and Salt Act, 1944 : Manufacture of 'Nylon yam'-'Caprolactam' subjected to Polymerisation-Recylillg of waste to recover caprolactam-Excise duty imposed Oil recovered caprolactam treatillg the process of recyclillg as all illdepelldellt manufactwillg proces;-Held, recovered caprolactam is not liable to excise duty-Marketability of the product llOt established. The appellants were engaged in manufacturing nylon yarn using the raw material caprolactam, which was subjected to polymerisation. The appellants recycled the waste poly- caprolactam obtained at various stages of the
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