Supreme Court of India
M/s. Indian Oil Corporation Ltd. v. Commnr. of Central Excise, Vadodara
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
Resultantly, the appeals, being devoid of any merit, are dismissed with costs, quantified at Rs. 20,000/-. K.K.T. Appeals dismissed.
Judgment, page 10
From the headnote
Central Excise Act, 1944 - Excise duty - On certain category of kerosene products - Subjected to concessional rate by Notification Nos. 5198-CE and 5199-CE - Kerosene product cleared by assessee to industrial consumers - Entitlement of the assessee to the benefit of concessional rate of duty - Held: In view of the object of the Notifications, the benefit of concessional rate of duty is available 0nly on the kerosene cleared by the assessee to Public Distribution System and not to industrial consumers - Central Excise Tariff Act, 1985 - Chapter sub-heading 2710.90 - Notification No. 5198-CE
Authorities it was built on
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.