Supreme Court of India
Collector of Central Excise v. Himalayan Cooperative Milk Product Union 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.
3 Supreme Court benches have cited this judgment.
From the headnote
Excise Laws: Central Excises and Salt Act, 1944: Item No. 68 First Schedule-Liquid Nitrogen-Excise duty-Exemption from-Held: Liquid Nitrogen falls under Item No. 68 Sch. /-Hence, not liable to excise duty if the value of the plant manufacturing it does not exceed the statutory limit-Central Excise and Salt Rules, 1944-Notification No. 105180-CE dated 19.6.1980. Exemption Notification-Purpose of-Held: Benefits of exemption notification are to be provided to the investor and manufacturers-Such benefits not to be denied to those who are entitled to it by giving a different meaning other than
Where later benches applied it
- 2015 M/s. Coastal Paper Ltd. v. Commnr. of Central Excise, Visakhapatnam
- 2023 Prasanta Kumar Sahoo & Ors. v. Charulata Sahu & Ors.
- 2005 Impression Prints v. Commissioner of Central Excise, Delhi-i
Of those, 1 relied on · 2 mentioned
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