Supreme Court of India
India Cements Ltd. v. Collector of Central Excise
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
I ' r· • Central Excises and Salt Act Rules, 1944: Section 3-Excise duty on price of packing material used for packing superfine cement- Whether leviable-View taken by Government in similar case that duty • was not leviable-Whether should be extended to all similar cases. c Central Excise Rules, 1944: Rule 11-Claim for refund of duty -')r paid~Letter written by assessee raising objections against levy of duty-Whether amounts to protest-Whether period of limitation' applicable.
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.