Supreme Court of India
Dmai
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 judgment 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-/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 8
From the headnote
JUDGMENT: [WITH CIVIL APPEAL NOS. 2448-51 of 1986] J U M N T S. . AGRAWAL, J.: M/s Bakelite Hylam Limited, the appellant in these appeals, [hereinafter referred to as ’the appellant], manufactures laminated boards and sheets. The laminated sheets are paper based and glass fabric based. For manufacturing paper based laminated sheet paper is passed through or immersed in a resin bath (phenol formaldehyde resin) and as a result the paper is impregnated with resin.…
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