Supreme Court of India
Mis. Balaji Enterprises, Madras v. The Collector of Central Excise, Madras
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.
From the headnote
Central Excise Tariff: Tariff Items 27(a)(i) and 27(b) as they stood prior to amendment w.e.f. 1.3.1981-'Aluminium Scrap'-Levy of duty on-Held, 'aluminium scrap' generated in course of manufacture of aluminium containers cannot be treated as aluminium in cmde fonn and ta.xed under T./. 27(a)(i). Customs, Excise and Gold (Control) Appellate Tribunal-Jurisdiction of-Held, T1ibunal should examine the question of law raised before it and give proper answer. Words and Phrases : Word 'cmde' occurring in Tariff Item 27(a)(i) of Central Excise Tariff-Meaning of. The appellant-assessee, a manufacturer
Where later benches applied it
- 2025 Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5
Of those, 1 mentioned
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