Supreme Court of India
Assistant Collector of Central Excise & Others Etc. v. Madras Rubber Factory 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that the secondary special packing charges for tread rubber 862 SUPREME COURT REPORTS [1987] 1 S.C.R. A cannot be deducted from the assessable value of tread rubber.
Judgment, page 16
Where later benches applied it
Of those, 1 relied on
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