Supreme Court of India
M/s. C.T. Cotton Yarn Ltd. v. Commissioner of Central Excise, Indore
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.
From the headnote
Central Excise Tariff Act, 1985-Heading No. 52.02-/00% Export oriented unit manufacturing exportable yarn from domestically purchased cotton-Cotton waste generated during course of such manufacture earlier sold in Domestic Tariff Area without payment of duty-Later Tariff Heading 52.02 introduced in First Schedule to the Tariff Act covering cotton waste Levy of duty on cotton waste-Validity-Held: Merely because a commodity is included in the Schedule, it will not be exigible to duty unless a process of manufacture was involved when that product emerges-Dispute whether process of manufacture
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.