Supreme Court of India
Collector of Central Excise, Calcutta v. Multiple Fabrics Pvt. Ltd. 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 Excise and Salt Act, 1944-Section 3 and First Schedule Item Nos. 22 and 68-P. V. . Conveyor Belting-Whether 'man-made' fabrics-Assessability to.excise duty-Falls under residuary Item No. 68. 4 The respondents, manufacturers of P. V . . Conveyor Belting, - contended before the Customs, Excise and Gold (Control) Tribunal that J for purposes of excise duty under the Central Excise Tariff this item fell under Item 68. The Revenue submitted that the commodity was gover- ned by Item 22. The Tribunal recorded a finding of fact that P.V. . ~ compounding was done simultaneously with the
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