Supreme Court of India
Collector of Central Excise, Bombay v. M/s. K.W.H. Heliplastics 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.
From the headnote
Excise Laws : c Central Excise Tariff Act, i985: Chapter 39 Note ii (a). ' Excise duty-Heading 39.25-Sub-heading 3925. iO or 3926.90-Tanks and vats-Capable of being used for water supply and storage-Classification of-Held: classifiable under Sub-heading 3925-iO and not under Sub-heading 3926.90-in absence of definition of the term ''builders' ware'' under Heading 39.25 to determine whether the goods were covered under this Head, CEGAT ~ should have applied the Rules of interpretation of the Excise Tariff-In view .... of R.4 CEGAT should have found out the relationship of the said goods with
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