Supreme Court of India
Commissioner of Central Excise v. M/s. Eswaran and Sons Engineers Ltd.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Tariff Act, 19135; Section 37B and Proviso (a) and (b)I Tariff sub-heading 8535 and 8537 and Circular dated 14.7.1994: Classification-Minimum Oil Circuit Breakers-levy of excise duty Assessee classifoing the product under tariff sub-heading 8535-/ssuance of Circular by the Board clarifoing that the product falls under the sub-heading 8537 prospectively-Applicability of the Circular-Held: Though Circulars being issued by the Board for maintaining uniformity in the classification of excisable goods, Circulars could not restrict the Authorities to exercise their discretionary
Where later benches applied it
- 2017 Mukesh & Anr. v. State for Nct of Delhi & Ors.
- 2006 Commissioner of Central Excise, Bangalore v. M/s. Mysore Electricals Industries Ltd.
Of those, 2 mentioned
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