Supreme Court of India

Commissioner of Central Excise, Vadodara v. Indian Petrochemicals Corpn. Ltd. &anr.

Neutral citation
Reported as [2015] 7 S.C.R. 1046
Bench A.K. Sikri and R. F. Nariman JJ.
Decided 12 May 2015

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: Chapter heading 27. 11- Petroleum gases and other gas­ eous hydrocarbons - Notification No. 612000- . . dated 01. 03. 2000- Interpretation of- Partial exemption from pay­ ment of duty, in terms of Notification No. 612000- . . dt 0 01. 03. 2000- Entitlement to -Assessee manufacturing pet­ rochemical, C4 Raffinate- Department classifying the prod­ uct under Chapter Heading 2711.12 as butylenes, issued show cause notice to assessee demanding differential 8% duty-Assessee's case that product classified under chap- ter sub-heading 2711.19 and as per the

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