Supreme Court of India
Hyderabad Asbestos Cement Products and Anr. v. Union of India and Ors.
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Central Excises and Salt Act, 1944-Central Excise Rules, 1944-Rule 56A Proviso (i) and (ii)-Tariff items 22, 23A, 23C-Asbestos cement products-Benefit of proforma credit procedure-Raw materials and final products excisable under different tariff items-No notification or sanctioned remission or adjustment of duty on finished goods-Held, assessee not entitled to benefit of proforma credit procedure. Appellan~ manufacture and sell asbestos cement products using cement and asbestos fibre as raw materials. The raw materials as well as the finished goods were excisable under different Tariff items
Where later benches applied it
- 2023 Arup Bhuyan v. State of Assam & Anr.
- 2021 Shaik Ahmed v. State of Telangana
- 2021 Commissioner of Gst and Central Excise v. M/s Citi Bank N. A.
Of those, 2 relied on · 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.