Supreme Court of India
Eagle Flask Industries Ltd. v. The Commissioner of Central Excise, Pune
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 : Rules 174 and 174- -Plastic items falling under Chapter Headings 3924.90 and 2909.6-Exemption Notifications Nos. 53188 dated 1.3.1988 -and 11188 (NT)-CE dated 15.4.1988-Assessee not filing classification/ declaration required under the Notifications-Claim for exemption-Held, for availing benefits under an exemption notification, the conditions have to be strictly complied with-The relevant provision makes it clear that where goods are chargeable to nil rate of duty or where exemption from whole of excise duty leviable is granted, manufacturer is required to make a
Where later benches applied it
Of those, 1 relied on
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