Supreme Court of India
Hyderabad Industries Ltd. and Anr. v. Union of India and Ors.
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.
4 Supreme Court benches have cited this judgment.
From the headnote
Customs Tariff Act, 1975 : Section 3(1) and Explanation ands. 9A. Customs Act, 1962 : Section 12. Central Excises and Salt Act, 1944 : Section 2(/)-First Schedule Tariff Item 22 . c Additional duty of customs,-Levy of-Asbestos fibre-Import made prior to the year 1986-Held not liable to additional Customs duty-Held additional duty can be levied only if on a like article excise duty could be levied-Charging section for levy of additional duty is not section 12 of Customs Act but section 3(1) of the Customs Tariff Act-Extraction of asbestos fibre from parent rock-Not manufacture-For levy of…
Authorities it was built on
Where later benches applied it
- 2015 Aidek Tourism Services Pvt. Ltd. v. Commissioner of Customs, New Delhi
- 2025 M/s United Spirits Ltd. v. The State of Madhya Pradesh & Ors.
- 2019 Shah and S. Ravindra Bhat, Jj.] v. Manohar Lal & Ors. Etc.
- 2015 M/s. Star Industries v. Commissioner of Customs (imports), Raigad
Of those, 1 relied on · 1 followed · 1 referred to · 1 not applicable
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