Supreme Court of India

Hindustan Poles Corporation v. Commissioner of Central Excise, Calcutta

Neutral citation
Reported as [2006] 3 S.C.R. 461
Bench Dr. Ar. Lakshmanan and Dal Veer Bhandari JJ.
Decided 27 March 2006

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 Excises Act, 1944: Section 2(/)-Manufacture-Process of "welding" of electric resistant pipes/tubes of different diameters, which are duty paid, and purchased fi'om the open market, results in a new product-Whether amounts to "Manufacture "-Held, No. c Show-cause-notices issued by the Additional Collector of Central Excise, Calcutta have been challenged by the appellant in these appeals. The said notice was issued on the ground that by the process of "welding" of electric resistant pipes/tubes of different diameters, which are duty paid, and purchased from the open market, results in a

Where later benches applied it

Of those, 1 relied on

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.