Supreme Court of India
Commissioner of Central Excise, Nagpur v. M/s. Simplex Mills Co. Ltd.
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.
4 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Tariff Act, 1985; Chapters 52, 54 and 59, Tariff Headings 52.02, 54.08, 59.09 and Section Notes 5 and 6/Rules of Interpretation of Schedule to the Act; Rule I and 3 and Circular dated June 30, 1997 issued by the Central Board of Excise and Customs : Classification-Grey cotton canvas cloths/belting and duck-Tariff Headings 52.02154.08 or 59.09-Held: Jn terms of Section· Note 6, Chapters 52 to 55 would not apply to 'made up' goods-It follows that these Chapters would apply to non-made up goods and Chapter 59 apply to made up goods- Goods in question are non made u~Tribunal
Where later benches applied it
- 2023 Cce, Aurangabad v. M/s Videocon Industries Ltd. Thr. its Director
- 2021 Westinghouse Saxby Farmer Ltd. v. Commr. of Central Excise Calcutta
- 2023 M/s Trimurthi Fragrances (p) Ltd. Thr. its Director Shri Pradeep Kumar Agrawal v. Govt. of N.C.T. of Delhi through its Principal Secretary (finance) and Ors.
- 2012 M/s Salora Internatignal Ltd. v. Commissioner of Central Excise, New Delhi
Of those, 2 relied on · 1 distinguished · 1 referred to
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