Supreme Court of India
Commissioner of Central Excise & Customs, Surat-ii v. M/s. Nirmala Dyechem and Anr.
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 Tariff Act, 1985: Tariff Headings 34. 02 and 38. 02-Domex Power Cleaner!Domex All round Home Cleaner-Classification of-Matter remitted to Commissioner for considering whether product is having active agents, having surface active fimction or that is only subsidiary to its main.function as a cleaning preparation -Tribunal as also Commissioner have not considered rules of interpretation of schedule as also explanatory notes, harmonized commodity description and coating system which may possibly provide aids for determination of dispute- However, it is made clear that in facts and
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