Supreme Court of India

Collector of Central Excise, Calcutta v. Multiple Fabrics Pvt. Ltd. Etc.

Neutral citation
Bench Ranganath Misra and G.L. Oza JJ.
Decided 28 April 1987

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.

8 Supreme Court benches have cited this judgment.

From the headnote

Central Excise and Salt Act, 1944-Section 3 and First Schedule Item Nos. 22 and 68-P. V. . Conveyor Belting-Whether 'man-made' fabrics-Assessability to.excise duty-Falls under residuary Item No. 68. 4 The respondents, manufacturers of P. V . . Conveyor Belting, - contended before the Customs, Excise and Gold (Control) Tribunal that J for purposes of excise duty under the Central Excise Tariff this item fell under Item 68.…

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