Supreme Court of India
M/s. Sharp Industries Ltd. v. Commissioner of Central Excise, Mumbai-iii
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
Constitution of India: Article I 36-Interference under-Central excise tariff-Classification of product-Concurrent findings of Commissioner (Appeals) and Tribunal, based on test reports-Held, findings being based on facts and Tribunal being final authority an facts, Supreme Court would not interfere Central Excise Tariff Act, I 985: Tariff Headings 39.20.38 and 39.23.90-76.07 and 76.12-Aluminium foil covered on one side with polyester film and on the other with polyethylene-Held, Tariff Heading 39 is the specific heading which covers the product. Practice and Procedure: Decision of Tribunal
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