Supreme Court of India
Aditya Mills Ltd. v. Union of India
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/Central Excise Rules, 1944: Schedule I Tariff Item ISE/Rule 173B-PPRF yarn-Levy of excise duty-Polyster spun yarn and Rayon filament yarn-Difference bet ween-'New commodity' distinct and separate coming into existence Necessity for it to be commercially known. Statutory Construction: Fiscal entry-Ascertaining correct mepn ing-Correct guide is the context and the trade meaning-Trade mean ing always given preference. I) According to the appellant company, PPRF yarn consists of two varieties of yarn on which duty has already been paid, namely, two plies of
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