Supreme Court of India

M/s. Eastern Diecasting Industry v. The Collector of Central Excise, Calcutta

Neutral citation
Reported as [1997] SUPP. 3 S.C.R. 524
Bench Suhas C. Sen and K.T. Thomas JJ.
Decided 27 August 1997

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 Excise Rules, 1944/Celltral Excise Tariff: Rule 173 Q!Tariff Items 26 (ia), 27(a)(ii) and 68---Classification of goods-Railway Overhead Equipment and fittings for Electric Trac­ tion-Manufacture comprising of Casting of molten metal into moulds as per specifications of Railways and included post casting operations also-Ad­ mitted by a statement made to this effect by a Director of Com­ pany-Tribunal's finding that goods manufactured are classifiable under Tariff Item 68---Finding of Tribunal calling for no interference as being essentially finding off act based on evidence. The

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