Supreme Court of India
M/s. Hmt Ltd. v. Commnr. Central Excise & Customs, Aurangabad
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
lo, Central Excise Tariff Act, 1985-Chap:2r heading 84.34 and $N Explanatory Note to the heading-Machines used for industry of milk and milk products-Machines in the· nature of pasteurizer/chiller etc.-Excluded c from the heading-Propriety of-Held: In view of the chapter heading and HSN Explanatory Note to the heading, machines for processing milk, refi·igerating appliances and machines for wrapping or weighing the products are excluded from the chapter heading-Central Excise Act, 1944-s. 11 .1- Central Excise Rules, 1944-r. 17 3 Q. ... Assessee-manufacturer classified the machines i.e. Skid
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.