Supreme Court of India
Tata Iron & Steel Co. Ltd. v. Union of India & Ors.
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 Excises & Salt Act, 1944/Centra/'Excise Rules, 1944: Sec tion 2(f), 1ZA & First Schedule Item Nos. 26AA, 26AA(ia) and 68 Rules 173- , 173( )(i) and 173(i)(a)-Assessee-manufacturer supplies wheels, ty;es and axles as also wheels and axles as composite units to the Railways-goods after being forged machined and polished to remove excess layer of steel-goods whether dutiable at or« .?fo~e or two stages- Demand for excess duty period of limitation. The appellant-assessee manufactures and supplies to the Indian Railway wheels, tyres and axles as separate items. The goods are forged
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