Supreme Court of India
Union of India and Ors. v. Sonic Electrochem (p) Ltd. and 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.
2 Supreme Court benches have cited this judgment.
From the headnote
Cemral Excise Tari.ff Act, 1985: Schedule-Sub heading 85.16-Excise duty on plastic body of Electro Mosquito Repel/ant (EMR) and 'Fragrant Mat'-EMR exempted under clause(d) of Notification No. 160186-CE dated 1.3.1986-Revenue issuing show cause notice to respondent-manufacturer, demanding excise duty on plastic body of EMR as it fell within 'domestic electrical appliances' and on fragrant mat-According to the Revenue, the items were chargeable to excise duty respectively under clause 5(j) of Notification No.160186-CE dated March /, 1986 and sub-heading 3307.49 of the Act-High Court quashed the…
Where later benches applied it
- 2012 M/s Flex Engineering Limited v. Commissioner of Central Excise, U.p
- 2017 Commissioner Central Excise, Bangalore v. M/s. United Spirits Ltd. & Anr.
Of those, 1 relied on · 1 referred to
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