Supreme Court of India
Unichem Laboratories Ltd. v. Collector of Central Excise, Bombay
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
We are of the view that denial of benefit of the notification to the appellant was unfair.
Judgment, page 6
From the headnote
Central Excise Tariff Act, 1985: Chapter 29-Sub-heading 2913.00-Bulk drugs-Excise duty on Exemption Notification No. 234186 dated 3.4.1986 exempting bulk drugs from excise duty w.ef 1.3.1986-Assessee manufacturer filing classification lists on 3.3.1986 also showing the bulk drugs liable to 15% duty as per the extant provisions-Later, after issuance of Notification No. 234186 assessee filing certificate of the Drug Controller and claimed exemption benefit under Notification No. 234186-Exemption denied by the Revenue as also by Customs, Excise and Gold (Control) Appellate Tribunal on the
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