Supreme Court of India
Nat Steel Equipment Pvt. Ltd. v. Collector of Central Excise
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
We are of the opinion that the Tribunal was right and the deci sion of the Tribunal therefore, does not call for interference . •• In that view of the matter the appeal is rejected.
Judgment, page 4
From the headnote
c Central Excise and Salt Act, 1944: Sections I IA and 35L-Tariff item No. 33C Explanation I and item No. 68-Manufacture of items used in big hospitals hotels and industrial canteens-Domestically operated machines-Classification of-Whether electrical appliance for household purposes-'Similar description'-Jnterpretation of-Abse nce of suppression of fact in classification-Whether s. I IA applicable. Wordr and Phrases: 'Similar description'-meaning of. The appellant, manufacturer of Hospital and Pharmaceutical Appliances and Heavy Duty Industrial Canteen Equipment, classified certain items
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