Supreme Court of India
The Collector of Central Excise, Baroda v. M/s. the Gaekwar Mills Ltd.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the aforesaid and also having regard to the facts of the case, this appeal must fail and is hereby dismissed.
Judgment, page 6
From the headnote
Central Excise Tariff, Item 19 and 22-Whether fabric containing 33% polyester, 32% viscose and 35% cotton is classifiable under Item 19 or Item 22-Fact that fabric not known in the market as cotton but as man-made fabric not disputed by the Revenue-Held, fabric classifiable as man-made fabric; cotton not shown to be predominant fibre percentage wise or weight wise. The respondent manufactured a variety of fabric which contained 33% polyester, 32% viscose and 35% cotton. The case of the Revenue was that the product was cotton fabric classifiable under Item 22 of the Central Excise Tariff
Where later benches applied it
Of those, 1 mentioned
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