Supreme Court of India
M/s. Speedway Rubber Co. v. Commissioner, Central Excise, Chandigarh
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
Central Excise Tariff Act, 1985-Chapter 40, Note 9-Tariff items- Sub-heading Nos. 4008, 2 I and 4016. 99-Goods-Classification of-Whether c to be under sub-heading 4008.21 or 4016.99-Note providing that further worked' goods not to fall under sub-heading 4008.2 I-Held, goods in question classifiable under sub-heading 4008.21 since manufacturing process of goods did not involve further working' and since the specific entry in heading 4008 would overrule general entry in heading 4016.-Jnterpretation Rules to Central Excise Tariff Act, 1985-Rule 3(a). Words and Phrases-'Surface working' and
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