Supreme Court of India
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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
JUDGMENT: MAJMUDAR, J.: 1. This group of civil appeals moved by the same appellant M/s. Hindustan Petroleum Corporation Limited under Section 35( ) of the Central Excises and Salt Act, 1944 (hereinafter referred to as ’the Act’), against the Union of India and the concerned authorities raise a common question of law for our consideration. That question is to the following effect ’whether the appellant who exported the concerned excisable goods as ship’s stores for consumption on board vessels bound for any foreign ports has to pay on these goods excise duty as per Rule 13 of the Central…
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