Supreme Court of India
Collector of Central Excise, Hyderabad v. Fenoplast (p) Ltd. {ii)
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that in view of the clear language of the proviso read with Explanation (I), G there remains no room for the argument that the predominance and percentages referred to in clauses (i) and (ii) [occurring at the end of the first para of the Tariff Item] must be applied not in relation to the base fabric but in relation to the coated fabric or for that matter impregnated or laminated fabric.
Judgment, page 10
Where later benches applied it
- 2009 The Commissioner of Central Excise, Bhubaneswar-1 v. M/s. Champdany Industries Limited
- 1998 Bakelite Hylam Ltd. Etc. v. Collector of Central Excise, Hyderabad
Of those, 2 mentioned
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