Supreme Court of India

Hyderabad Asbestos Cement Products and Anr. v. Union of India and Ors.

Neutral citation
Bench S.P. Bharucha, R.C. Lahoti and N. Santosh Hegde JJ.
Decided 7 December 1999

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.

3 Supreme Court benches have cited this judgment.

From the headnote

Central Excises and Salt Act, 1944-Central Excise Rules, 1944-Rule 56A Proviso (i) and (ii)-Tariff items 22, 23A, 23C-Asbestos cement products-Benefit of proforma credit procedure-Raw materials and final products excisable under different tariff items-No notification or sanctioned remission or adjustment of duty on finished goods-Held, assessee not entitled to benefit of proforma credit procedure. Appellan~ manufacture and sell asbestos cement products using cement and asbestos fibre as raw materials.

Where later benches applied it

Of those, 2 relied on · 1 referred to

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