Supreme Court of India
M/s. H.P.L. Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
For the reasons stated above, these appeals are accepted and the impugned orders are set aside with consequential effects.
Judgment, page 17
From the headnote
Central Excise Tariff Act, 1985: Chapter Heading No. 25.01 and 38.23 (now 38.24)-Denatured salt Assessee manufactured Hydrazine falling under Chapter heading No. 28.25- During the course of manufacture of the final product assessee produced a residuary byproduct i.e. 'Denatured Salt'-Assessee filed classification list claiming classification of the said product under Heading No. 25. 0 I carrying 'Nil' rate of duty-Deputy Commissioner held that the said product was correctly classifiable under Heading No. 38.23 (now 38.24) and he accordingly confirmed the demand of duty and directed the
Where later benches applied it
- 2015 Voltas Ltd. v. State of Gujarat
- 2022 Commissioner of Customs and Central Excise, Amritsar (punjab) v. M/s D.L. Steels Etc
- 2018 State of Karnataka and Anr. v. M/s Durga Projects Inc
Of those, 1 relied on · 2 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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
An email address, no password.