Supreme Court of India
M/s. Kemrockindustries & Exports Ltd v. Commissioner of Central Excise, Vadodara
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; Headings 39.01; 39.20 and 70.14: " Classification-Glass Fibre Reinforced Plastics-Sub-heading 39.01 c and 39.20 or 70.14-Applicability of-Held: Fibre Glass Mat being used as raw material in manufacturing the product in question, which is not article of glass ware to fall under Heading 70.14 of the Act-Since the product in question is a composite item, the test of essentiality in terms of Rule 3(b) of the Rules for interpretation of tariff entry would apply-Taking into consideration essentiality aspect, and applying the test of essentiality, the product in
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