Supreme Court of India
Atul Glass Industries (pvt) Ltd. Etc. v. Collector of Central Excise, Etc.
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 Excises and Salt Act, 1944-First Schedule, Tariff Item Nos. 23A(4), 34A and 68--'Glass or Glass ware-Interpretation of Glass mirrors--Glass Screens used in motor Vehicles-Classification of. The appellant carries on the business of manufacturing and sel ling glass mirrors. Before March I, 1979 glass mirrors were treated as exempt from duty as they were manufactured from duty paid glass. This exemption was cancelled from March I, 1979 and in Tariff Item 23A( 4) the words 'other glass and glass ware' were substituted for the words 'other glass ware'. On January 28, 1980, the Excise
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