Supreme Court of India
M/s Indcon Structurals (p) Ltd. v. Commissioner of Central Excise, Chennai
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.
What the Court ordered
Accordingly, we allow this appeal and set aside the orders of the majority Members of the CEGAT; Consequently, the order of the Member (T) maintaining the order of appellate authority which, in turn, bas confirmed the order of the adjudicating authority are all held as reasonable and sustainable.
Judgment, page 7
From the headnote
Central Excises and Salt Act, 1944/Central Excise Tariff Act, 1985- Section 5A(J)/Tariff sub-heading 6807-00--Notification No. 59190-CE dated c 20.3.1990 extending 15% ad valorem duty on all products falling under Heading 68. 07 except floor covering in rolls or in form of tiles--Assessee manufacturing cement tiles-Entitlement to benefit under the Notification-- Held: Jn the facts of the case, since the tiles in question are not akin to floor covering material and are covered under the nomenclature of 'floor tiles, ' the assessee is entitled to the benefits of the Notification. Interpretation
Where later benches applied it
Of those, 1 referred to
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