Supreme Court of India
Commissioner of Central Excise, Goa and Chennai v. M.R.F. Ltd., Chennai
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.
From the headnote
Central Excise Act, 1944; Section 35/UCentral Excise Tariff Act, 1985; c Tariff headings 59.02 and 59.06, Chapter Note-4 to Chapter 59 and Note-4 to Section XI of the Act: Classification-Dipped Tyre Cord Fabric-Levy of excise duty under Tariff Headings 59.02 or 59.06-Held: Neither did the Tribunal examine the scope of Tariff Heading 59.02 nor did the assessing/adjudicating authority examine the matter in the light of Note-4 to Chapter 59 to ascertain rubber content in the product to determine the classifiability of the product-Since Supreme Court in a similar matter held that the product in…
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