Supreme Court of India
Asian Paints India Ltd. v. Collector of Central Excise
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise and Salt Act, 1944-Section 35L and Tariff Item Nos. 14(I)(3)(iv) and I4 (I)(v) of the First Schedule-Classification for purpose of excise levy-Whether "Decoplast" is plastic emulsion paint-Resort to be made to the commerc.ial and popular meaning attached to the items by those dealing in them-Not to scientific and technical meaning. Statutory Construction-Excise Act-Sales tax Act-Tariff Items not defined-Interpretation of-To be construed in popular sense- Commercial meaning attached to items by people who deal in them to be given. c The question as to whether "Decoplast"
Where later benches applied it
Of those, 1 relied on
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