Supreme Court of India
Collector of Central,excise, Coimbatore v. Protein Products of India 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 35L and Notification dated June 30, 1979-ltem 'crushed bones and bone products'-'Ossein and ge/atine'-Whether 'bone products'-Whether exempt from excise duty. The respondent-company manufactures ossein .and gelatine from bones. Ossein is prepared from bones by dissolving the mineral part of the bones with phosphoric acid. From the ossein so obtained, gelatine is obtaind by treating the same further with an alkali. The company claimed exemption from excise duty under a notification of the Govern ment of India dated 30.6.1979 wherein crushed bones
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