Supreme Court of India
Commissioner of Central Excise, Bangalore v. M/s. Mysore Electricals Industries 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
In view of the above, we see no reason to interfere with the order passed by the Commissioner (Appeals) and as confirmed by the Tribunal.
Judgment, page 6
From the headnote
Customs Excise Tariff Act, 1985; Section 37B; CSH 8535, 8536 & 8537/Central Board of Excise & Customs Circular No. 3218194-CX and Notification No. 52193 dated 2812193: c Classification-Single Panel Circuit Breakers-Levy of Excise duty under CSH 8535 or 8537-Circular re-classifying the product under CSH 8537-Effective date-Held: Re-classification of the product in question could take effect prospectively from the date of communication of the Show- · cause Notice proposing re-classification-Hence, differential amount of Excise duty could be levied from that date. The questions which arose for
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Where later benches applied it
Of those, 1 referred to
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