Supreme Court of India

Commissioner of Central Excise and Customs, Aurangabad v. M/s. Ceat Ltd., Nasik

Neutral citation
Reported as [2005] 2 S.C.R. 164
Bench S.N. Varia Va, Dr. Ar. Lakshmanan and S.H. Kapadia JJ.
Decided 17 February 2005

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 Act, 1944; Section 35L/Central Excise Tariff Act, 1985; Tariff Headings 59.02 and 59.06, Chapter Note-4 to Chapter 59 and Note-4 to Section XI of the Act: Classification-Dipped Tyre Fabric/Rubberised Tyre Cord Fabric-levy of excise duty under Tariff Headings 59.02 or 59.06- Held: Jn view of reasons recorded in the connected case viz. Commissioner of Central Excise v. MR. . Ltd, the appeal is dismissed CIVIL APPELLATE JURISDICTION: Civil Appeal No. 6971of1999. From the Judgment and Order dated 5.4.99 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, West

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