Supreme Court of India
Nirlon Synthetic Fibres and Chemicals Ltd. Etc. v. The Collector of General 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Central Excises and Salt Act, 1944 : Manufacture of 'Nylon yam'-'Caprolactam' subjected to Polymerisation-Recylillg of waste to recover caprolactam-Excise duty imposed Oil recovered caprolactam treatillg the process of recyclillg as all illdepelldellt manufactwillg proces;-Held, recovered caprolactam is not liable to excise duty-Marketability of the product llOt established. The appellants were engaged in manufacturing nylon yarn using the raw material caprolactam, which was subjected to polymerisation.
Where later benches applied it
Of those, 1 mentioned
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