Supreme Court of India
G.S. Auto International Ltd. v. Collector of 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Central Excises and Salt Act, 1944/Central Excise Tariff Act, 1985- Schedule I, Tariff Item 58 and 62/Tariff Heading No. 73.18 and 87.08-Excise Duty-Levy of-Classification of goods, namely, screws, nuts, bolts etc.-Test of classification-Commercial identity test or functional test-Held, true test of classification is commercial identity test-It is to be ascertained as to how goods are referred to in niarket by those who deal with them-Applying this test, goods in question being parts of automobile are classified under Tariff Item 68 'all other goods, not specified elsewhere' and not under
Where later benches applied it
Of those, 1 referred to
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