Supreme Court of India
Collector of Central Excise, Kanpur v. Flock (india) Pvt. Ltd. C-7, Panki Industrial Area, Kanpur
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.
What the Court ordered
For the reasons stated therein the order of the tribunal is unsustainable.
Judgment, page 6
From the headnote
Central Excises and Salt Act, 1944-Sections 35, 35- , 35- -Central Excise Rules, 1944-Rule 11, 173- -Appealable order class(fying a product under a particular tariff item-Not challenged in appeal-Instead, assessee filing a claim for refund on wrong classification-Consequence of non-challenge-Held, not open to question the correctness of the order subsequently by filing claim for refund which is in the nature of execution of a decree/order. Respondent-assessee, a manufacturer of jute hessian, filed a classification list claiming that the said product comes under tariff item 22- . The Assistant
Where later benches applied it
Of those, 1 referred to
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