Supreme Court of India
Aristocrat Agencies,hyderabad Etc. v. Excise Superintendent, Hyderabad and Ors. Etc.
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.
What the Court ordered
For the reasons stated in C.A. No. 486 of 1998, these appeals also fail and are dismissed but with no order as to costs.
Judgment, page 6
From the headnote
Excise Laws : Countervailing duty-Rate of the duty chargeable-Held, duty is chargeable at the rate prevailing on the date of import and not at the rate on the date of issue of permit-Section 21 of the Andhra Pradesh Excise Act, 1966. Appellants, holders of distributor licence under State Rules, were granted import permits for liquor on payment of countervailing duty at the rate prevailing on dote of grant of permits. State, by a notificntion on 8.2.1991 issued under the provisions of the Andhra Pradesh Excise Act, 1966, enhanced the rate of countervailing duty from Rs. 45 to Rs. 70 per litre.
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