Supreme Court of India
Commissioner of Central Excise v. M/s. Indian Aluminium Co. 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.
What the Court ordered
In view of the above decision of the Tribunal following this ·• Court's opinion in Indian Aluminium Co.
Judgment, page 8
From the headnote
Central Excise Tariff Act, 1985-Heading 26.20 'zinc dross' and 'flux skimming '-Dutiability-The articles previously held to be 'waste and scrap' not exigible to duty by Supreme Court-Subsequent changes in the tarijf- Revenue demanding duty on the same on the ground that the articles contained high percentage of metal and the same were marketable-Held: The articles are not dutiable as they are not manufactured products-The commodity is not exigible for tax only because it has saleable value and contains high percentage of metal. Words and Phrases: · Manufacture'--Meaning of The question for
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