Supreme Court of India
Kedia Agglomerated Marbles Ltd. v. Collector of Central Excise
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.
What the Court ordered
We hold that the decisions of the Tribunal relied upon by the respondents cannot be of any assistance to them.
Judgment, page 8
From the headnote
Central Excise Tariff Act, 1985-Tariff Heading 68.07-Claimant manufacturing floor tiles-Marketing in trade name of 'Marbella Agglomerated c Marble' and 'Marbellam Tiles '-Claim for benefit of exemption notification- Authorities allowing the claim, however Tribunal rejecting it since product marketed in the trade name and not in the name .'of 'Mosaic Tile' commercially known as such-Held: Tribunal erred in rejecting the claim since words 'Mosaic ...)... Tiles' in the exemption notification are to be understood in their popular meaning-Also the claimant produced before the authorities
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