Supreme Court of India
M/s. Motiram Tolaram and Anr. Etc. Etc. v. The Union of India and Anr.
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.
4 Supreme Court benches have cited this judgment.
What the Court ordered
For the aforesaid reasons, we do not find any merit in these appeals.
Judgment, page 5
From the headnote
Customs Tariff Act, 1975: S.3-Additional duty on polyvinyl alcohol-Notification No. 185 of 1983-Assessees claiming benefit of the Notification and contending to pay excise duty of l 0% ad valorem, instead of normal duty of 40fJ/rr-Held, under s.3, rate of duty would be only that which an Indian manufacturer would pay under the Excise Act on a like article-When under the provisions of Excise Act an assessee wants to claim benefit of an exemption/notification, then / onus is on him to prove· and show that the conditions, if any, which are imposed by the exemption/notification have been
Where later benches applied it
- 2015 Aidek Tourism Services Pvt. Ltd. v. Commissioner of Customs, New Delhi
- 2013 Commissioner of Central Excise, Jalandhar v. M/s. Kay Kay Industries
- 2001 Collector of Central Excise Vadodra v. M/s. Dhiren Chemical Industries
- 2001 Collector of Customs v. M/s Presto Industries
Of those, 2 referred to · 2 mentioned
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