Supreme Court of India
Dunlop India Ltd. v. Union of India 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.
3 Supreme Court benches have cited this judgment.
From the headnote
Indian Tariff Act 19,34-ltems 39, 82-"V. P. Latex"-Classification of lnterference under Art. 136 of the Constitution in classification of excisable items-Rule of Practice-Whether "V.P. Latex" an item .of "raw rubber" falling under l. .T. 89-Whether showing by the agents, while filling up the various columns of the Bills of Entry as "!. .l. item 87-V.P. Latex·•, operates as ''Estoppel by conduct" to claim refund. The appellants, ma·nufacturers of automobile tyre» import "V.P. Latex'', an essential ingredient for the manufacture of tyres.
Where later benches applied it
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
- 2022 Commissioner of Customs and Central Excise, Amritsar (punjab) v. M/s D.L. Steels Etc
- 2018 State of Karnataka and Anr. v. M/s Durga Projects Inc
Of those, 1 relied on · 2 referred to
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