Supreme Court of India
Commissioner of Customs & Central Excise, Goa v. Phil Corporation Ltd.
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.
From the headnote
Central Excise Tariff Act, 1985: Chapter Heading 20.01-10- Chapter 20 - HSN Note - c Classification of products - Processing of cashewnuts, peanuts, almonds by dry/oil roasting, salting and seasoning - Packing the same in small containers - HELD: The products have to be classified under Chapter 20 - HSN is a safe guide for purpose of deciding issues of classification - Interpretation of Statutes - HSN explanatory notes - Significance· of in classification of products . .. ~ The respondent assessee in . . No. 2215 of 2002 was engaged in the business of processing cashewnuts, peanuts, almonds
Where later benches applied it
Of those, 1 relied on
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