Supreme Court of India
Forbes Gokak Ltd. v. Collector of Central Excise, Aurangabad
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
In the result, Civil Appeal No.1411of1995 and Civil Appeal No.7086 of 1999, filed by the appellant Forbes Gokak Ltd. are dismissed.
Judgment, page 13
From the headnote
Central Excise Tariff Act, 1985; Headings 70.15 and 84.80: Classification-Principles of- 'Glass Mould with Plastic Gasket '-Held, since plastic gasket only holds the male and female moulds together, it can not give essential characteristics of the product which is used in the manufacture of opthalmic lenses-The product mainly consists of glass used/or casting of lenses-Merely because lenses may be of glass the product cannot be classified· as mould/or glass-Hence the product is appropriately classifiable under the Heading 70.15 as other articles of glasses and not under the heading 84.80 as
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.