Supreme Court of India
Collector of Central Excise, New Delhi v. Hindustan Sanitaryware & Industries
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.
From the headnote
Central Excise Rules, 1944: R.8(1)-Notification No. 217186 dated 2.4.1986 (as amended by Notification No. 82!87( )-Exempting plaster of paris, used as input, from excise duty-Manufacturer of sanitaryware-Making moulds of plaster of paris and using them as input in manufacturing sanitaryware as final product Claiming exemption of the Notification-Excise authorities declining to grant benefit, but Tribunal holding that exemption Notification would apply-Held, plaster of paris which is used as input in relation to manufacture of sanitaryware (final product), is exempt under the Notification as
Where later benches applied it
Of those, 1 referred to
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