Supreme Court of India
M/s. Hindustan Zinc Ltd. v. Commissioner of Central Excise, Jaipur
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the department has failed to prove the test of marketability.
Judgment, page 6
From the headnote
Central Excise Act, 1944-Section 2-/ntermediate product arising in manufacture of final product-Dutiability of -Held, duty is leviab/e thereon if such product can be sold or purchased in the market-Burden to prove marketability is on the department which it failed to discharge-Duty not /eviable. Central Excise Tariff Act, 1985-Tariff Heading 28.43-Silver Chloride arising in the manufacture of Zinc-Test of marketability-Department not taking steps to collect evidence of marketability-Consequently assessee's · appeal allowed for want of evidence-lethargy and reluctance on the part of department…
Where later benches applied it
Of those, 1 relied on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.