Supreme Court of India
Commissioner of Central Excise v. M/s. Uni Products (i) Ltd. & Ors.
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 and Tariff Act, 1944 - Classification of floor coverings under Heading 5702. 20 or 5702. 90 - Assessee manufacturer of non-woven floor coverings made c of jute - Authorities holding that textile material which predominates in weight would determine the classification of product and since jute predominated in weight over other ...... single textile material-polypropylene, floor covering classifiable as floor covering of jute - However, the Commissioner demanding duty for a certain period - In appeal, tribunal holding that predominance test of assessee's products to be done
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