Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench J.S. Verma, B.N. Kirpal and V.N. Khare JJ.
Decided 12 January 1998

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

JUDGMENT: J U M N T V.N.KHARE, J. These two appeals are directed against the order dated 12.8.92 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the ‘tribunal’), whereby the tribunal allowed the respondent’s appeals holding that the tanks and vats manufactured by the assessee would be classified under sub- heading 3926.90 of the schedule to the Central Excise Tariff Act, 1985 as "other articles of plastics" and not under heading 39.25 and sub-heading 3925.10 as "builders ware" of plastics.

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