Supreme Court of India
Union of India and Anr. v. Delhi Cloth and General Mills Co. Ltd.
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
In the result, the appeal is dismissed with no order as to costs.
Judgment, page 6
From the headnote
Excise Law: Central Excises and Salt Act, 1944: Taiiff Item 14-AA(J). Excise-Excise duty-Levy of-Calcium carbide, manufactured for production of acetylene gas, but not marketable due to want of pwity and proper packing-Held : Such calcium carbide, not excisable. Excise-Excise duty-Levy of-Condition precedent-Held: In order to be excisable, the commodity must be marketable as it fa~ Tlie fact that by further processing the commodity may be made marketable, not mate1ial. The respondent company manufactured and sold calcium carbide in the market until the year 1967. Thereafter it utilised the
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