Supreme Court of India
Commnr. of Central Excise, Noida v. Mis. Kitply Industries 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
We are of the view that the findings arrived at by the Tribunal are unjustified and cannot . be accepted.
Judgment, page 13
From the headnote
Central Excise Tariff Act, 1985: Schedule - Heading 44. OB, sub-heading 4408. 90 - c 'Laminated panels of Particle' and 'Medium Density Fibre Board' - HELD: Are classifiable under Chapter Heading 44.08 and not under Chapter Heading 44. 06, as the products are similar to plywood and veneered panels, and after lamination assume a distinct marketability and bring about a change in the products - Therefore, Heading 44.08 is. squarely applicable and sub-heading 4408. 90 would be the appropriate sub-heading for qlassification of the products in question .:.. Rules of interpretation of the Act - r.
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