Supreme Court of India
Commissioner of Central Excise, Hyderabad-i v. M/s. Charminar Non-wovens 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.
What the Court ordered
In view of the aforesaid settled law, this Court does not find any merit in the appeal filed by the Revenue.
Judgment, page 6
From the headnote
Central Excise and Salt Act, 1944 - s.35L - Interference under - Scope - Classification of carpets - Authorities below upheld assessee's claim for classification - On appeal, held: Decision rendered by authorities below was based on relevant materials/evidence on record as also Section Notes and Chapter Notes - Concurrent findings of fact by authorities below not patently perverse nor based on manifest misreading of any legal provision - Hence, interference by Supreme Court not called for- Central Excise Tariff Act, 1985 - Headings 5703.20 & 5703.90. Assessee-respondent is a manufacturer of
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