Supreme Court of India
Premier Tyres Ltd. v. Collector of Central Excise, Cochin
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
HELD: 1. The Tribunal was right in taking the view that effect had to be given first to the notification dated June 16, 1977 and then to the notification dated July 14, 1978. The words "read with any relevant notification issued under the said sub-rule (I) of Rule 8 in force for the time being" super-added by the latter notification show conclusively that the earlier notification dealing with exemption to the extent of the duty paid on the inputs which was already in force had first to be given effect to. [201E- ] Assistant Collector of Central Excise v. Madras Rubber Factory · Limited, Civil
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