Supreme Court of India
M/s. Unicorn Industries v. Union of India & Others
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
We are of the opinion that it is more rational to accept the aforesaid position as clarified by the Mi nistry of Finance in the aforesaid circulars.
Judgment, page 19
From the headnote
Central Excise Act, 1944 – Finance Act, 2004 – Finance Act, 2007 – Finance Act, 2001 – The High Court held that duties i.e. the levy of education cess, higher education cess a nd National Calamity Contingent Duty (NCCD) are not the part of the exe mption notification – Appellant contended that the NCCD, education ces s, and secondary and higher education cess form part of the excise duty and hence the decision of the High Court is bad in law – On appeal, held: Notification dated 09.09.2003 issued in the present case makes it clear that exemption was granted u/s. 5A of the Act 1944, concurring
Authorities it was built on
- 2004 Central Board of Dawoodi Bohra Community and Anr. v. State of Maharashtra and Anr.
- 2014 Dashrath Rupsingh Rathod v. State of Maharashtra & Anr.
- 2009 Subhash Chandra & Anr. v. Delhi Subordinate Services Selection Board & Ors.
- 1986 Union of India & Ors. v. M/s Modi Rubber Limited
- 2006 State of Maharashtra and Ors. v. Mana Adim Jamat Mandal
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