Supreme Court of India
M/s. Hindustan Zinc Ltd. v. Commissioner of Central Excise, Jaipur
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.
What the Court ordered
We hold that the department has failed to prove the test of marketability.
Judgment, page 6
From the headnote
Central Excise Act, 1944-Section 2-/ntermediate product arising in manufacture of final product-Dutiability of -Held, duty is leviab/e thereon if such product can be sold or purchased in the market-Burden to prove marketability is on the department which it failed to discharge-Duty not /eviable. Central Excise Tariff Act, 1985-Tariff Heading 28.43-Silver Chloride arising in the manufacture of Zinc-Test of marketability-Department not taking steps to collect evidence of marketability-Consequently assessee's · appeal allowed for want of evidence-lethargy and reluctance on the part of department
Where later benches applied it
Of those, 1 relied on
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