Supreme Court of India
Union of India and Anr. v. Delhi Cloth and General Mills Co. Ltd.
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.
What the Court ordered
In the result, the appeal is dismissed with no order as to costs.
Judgment, page 6
From the headnote
Excise Law: Central Excises and Salt Act, 1944: Taiiff Item 14-AA(J). Excise-Excise duty-Levy of-Calcium carbide, manufactured for production of acetylene gas, but not marketable due to want of pwity and proper packing-Held : Such calcium carbide, not excisable. Excise-Excise duty-Levy of-Condition precedent-Held: In order to be excisable, the commodity must be marketable as it fa~ Tlie fact that by further processing the commodity may be made marketable, not mate1ial.…
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