Supreme Court of India
Collector of Central Excise, Madras v. Indian Oxygen Ltd.
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 And Salt Act, 1944: Section 4( 1)( a) and 35L(b ) Manufacturer of dissolved acetylene gas and compressed oxygen gas= For purposes of supply-Rental Charged for cylinders-Interest paitf on· deposits taken from customers-Charges pn account of rent.a! af!if interest on deposits-Whether relatable to ~ost of'manufacture'. The respondent firm are manufacturers of dissolv!'d acetylene gas and compressed oxygen gas. They were supplying these gase~ iy cylinders at their factory gate. For t.aklng delivery some consumers/ customers used to bring their own cylinders and take the delivery.
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