Supreme Court of India

Collector of Central Excise, Jaipur v. M/s. Hindustan Zinc Ltd., Sinc Smelter, Debari Distt. Udaipur, Rajasthan

Neutral citation
Reported as [2004] 3 S.C.R. 525
Bench S.N. Variava and H.K. Sema JJ.
Decided 24 April 2004

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.

From the headnote

Central Excise and Tariff Act, 1985; Exemption Notification No.217186- CE dated April 2, 1986: c Exemption Notification-Benefits of-Inputs-Lead sheets with header attached thereon-Tribunal holding lead input sheets eligible for benefits of the Notification but not the header-On appeal, Held: Notification exempts inputs only-Since lead/aluminium sheets and not the headers are input, benefits of Notification would only be available to the sheets. The question which arose in these appeals was as to whether the benefits of Notification No.217/86-CE dated April 2, 1986, issued by the Revenue would

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