Supreme Court of India
Orient Ceramics & India Ltd. v. Commissioner of Customs, New Delhi
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.
What the Court ordered
We are of the opinion that the tiles imported by the appellants were glazed tiles and were liable to be classified under tariff heading 6908.
Judgment, page 6
From the headnote
Central Excise Taritr Act, 1985 - Tariff heading 6907.90 or 6908. 90 - Classification under - Import of tiles - Claim c that imported goods were unglazed porcelain tiles classifiable under tariff heading 6907. 90 - Held: In view of test report of Central Revenue Control Laboratory, tiles imported by assessee were glazed tiles, classifiable under tariff heading 6908. 90 - License was required for import for such goods - Also tiles manufactured by assessee were not 'other ceramic articles' under tariff entry 6914.10. )_ The question which arose for consideration in this appeal was whether the
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