Supreme Court of India
Collector of Central Excise, Hyderabad v. Hyderabad Race Club, Malakpet, Hyderabad
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: J U M N T BHARUCHA. J. The Revenue challenges the correctness of the order of Customs, Excise and Gold (Control) Appellate Tribunal which holds that the totaliser system installed at the race course of the respondents was not liable to excise duty. Upon the record before it, the Tribunal came to the conclusion that the totaliser was embedded in the earth and was not ’goods’ upon which excise duty was leviable.…
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