Supreme Court of India
D.C.L. Polyster Ltd., Nagpur v. Collector of Central Excise and Customs
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/Central Excise Tariff Act, 1985-Section l lAI Chapter Heading 39.15 and 39. 07-Excise duty-Levy of-On polyester chips spilled over during process of bagging-Classification of the product by assessee under heading 39.15 as sweeping waste incurring 'nil' duty-Demand of duty by Revenue classifoing it under heading 39.07 invoking extended period of limitation-Revenue and the Tribunal held the product classifiable under heading 39.07-0n appeal, held : The spilled chips are classifiable under Chapter Heading 39.07-It cannot be said to be waste during manufacturing…
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