Supreme Court of India
Dmai
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 to a common man in the trade and in common parlance a carton remains a carton whether it is a plan carton or a printed carton.
Judgment, page 3
From the headnote
JUDGMENT: J U M N T Venkataswami, J. The only question that arises for our consideration in all these Appeals is whether ‘Printed Aluminium Labels’ (hereinafter referred to as "labels") manufactured by the appellant are ‘products of the printing industry" within the meaning of Notification 55/75-CE dated 1.3.1975 (hereinafter called "the Notification") issued under Rule 8(1) of the Central Excise Rules, 1944. It is not in dispute that but for the exemption under the Notification, the labels in question, would fall under Item No. 68 of the First Schedule to the Central Excise and Salt Act…
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