Supreme Court of India
Collector of Central Excise v. M/s. Matador Foam and Ors.
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 and Tariff Act, 1985; Tariff Headings _40.08 and 94.01 and Notes under Chapters 40 and 94; Notification No.17511986 dated March 1, 1986: Classification-Vulcanized rubber goods used in seats of vehicles-levy of excise duty under Tariff Headings 40.08 or 94.01-Held: Since the goods manufactured by the assessee could only be used in seats as cushions of seats! parts of seats, the goods appropriately fall under Tariff Heading 94.01- c Hence, the duty leviable under the Tariff Heading 94.01. Words and Phrases: 'floor or ground'-Meaning of in the context a/Chapter Notes l(a) and 2 to
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