Supreme Court of India
Commissioner of Central Excise, Chandigarh v. M/s. Punjab Laminates Pvt. 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the opinion that it is not a fit case where this Court should interfere.
Judgment, page 10
From the headnote
Central Excise Tariff Act, 1985: Excise duty-Chapter 39 and Sub-heading No. 4823.90-Exemption Notification No. 135189-CE dated 12.5.1989-Benefit of - Decorative . laminated sheets-Extended period of limitation under S. 11 of the Central Excise Act-Invoking of--Conditions precedent-Assessee manufactured paper based decorative laminated sheets-Assessee classified such goods under Chapter 39-But the Revenue contended that such goods should have been classified under sub-heading No. 4823.90-Manufacturing process disclosed by the assessee when queried by the Revenue-13,85.494 sheets cleared upon
Where later benches applied it
Of those, 1 referred to
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