Supreme Court of India
Kuil Fireworks Industries v. Collection of Central Excise & Anr.
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
JUDGMENT: J U M N T S. . AGRAWAL, j.:- This appeal is directed against the judgment of the Customs Excise and Gold Control Appellate Tribunal (hereinafter referred to as ’the Tribunal’) dated July 2,1976 in Appeal No. /SB/1395/91/MAS. The appellant, Kuil Fireworks Industries, manufactures fireworks which fall under Heading 3604.14 of the Central Excise Tariff. By notification No. 167/86 dated March 1,1986 exemption from excise duty has granted in respect of various goods including goods falling under Heading 3604.10 provided that no process in or in relation to the manufacture of the said…
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