Supreme Court of India
Bakelite Hylam Ltd. Etc. v. Collector of Central Excise, Hyderabad
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 appeals are partly allowed and the impugned judgments of the Tribunal to the extent they hold that 'Prepeg-G' manufactured by the appellant was assessable to excise duty at the relevant time under Item 22- C F22-F(4) of the Tariff are set aside and it is held that 'Prepeg-G' was assessable to duty under residuary Item 68 of the Tariff.
Judgment, page 12
From the headnote
Central Excises & Salt Act, 1944/Central Excise Tariff: Schedule II Items 19(IIJ),17 (2), 22- and 68-Laminated sheets and boards-Prepared by resin impregnated cotton fabric sheets (Prepeg- ), paper sheets (Prepeg- P) and glass fibre sheets (Prepeg- )-Classified under Items 19 (IIJ), 17(2) c and 22- of the Tariff respectively-Classification challenged before the CEGAT-Held to be proper-Appeal preferred-Held-.Jn view of cotton fabric as defined in Item 19, Prepeg- correctly classified under Item 19 (IJJ)-In view of Tariff Advice No. 2184 Prepeg-P correctly classified under Item 17(2)-As Prepeg…
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