Supreme Court of India

Chemical and Fibres of India Ltd. v. Union of India and Ors.

Neutral citation
Reported as [1997] 1 S.C.R. 71
Bench A.M. Ahmadi and Sujata V. Manohar JJ.
Decided 7 January 1997

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

Excise Law : Central Excise a11d Salt Act, 1944: Item 15- (as it stood prior to 28-2-1964). "Plastics''-Scope of-Polymer Chips or Nylon 6 Chips obtained in course of processing of caprolactum monomer and consumed in the manufacture of Nylon yam-Held : such polymer chips or Nylon 6 Chips, not covered by te1111 "Plastics'~he tenn "plastics" was a commercial classiflcatio11 and not a scie11tific or a technical te11n--T71e temz had to be i11te1preted as understood in commercial parlance and not 011 basis of technical analysis of the composition a11d character of a plastic product-Inte1pretation

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