Supreme Court of India
Commissioner of Central Excise, Chandigarh v. M/s Khanna Industries and Ors.
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; Sub-headings 8481.80 and 8481.99; Notific_ation No. 175186-CE: Exemption Notification-Applicability of-Assessees manufacturing brass sanitary fittings affixing thereon label printing brand name of another firm and availing exemption under a Notification-Denying the exemption, Revenue demanded differential amount of duty-On appeal, CEGA T remanded the matter to Revenue for de novo decision-Revenue confirmed demand of duty-Reversed by Appellate Authority-Affirmed by CEGAT-On appeal, Held: Notification in question is goods specific-Manufacturer claiming exemption
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