Supreme Court of India
India Cements 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.
From the headnote
I ' r· • Central Excises and Salt Act Rules, 1944: Section 3-Excise duty on price of packing material used for packing superfine cement- Whether leviable-View taken by Government in similar case that duty • was not leviable-Whether should be extended to all similar cases. c Central Excise Rules, 1944: Rule 11-Claim for refund of duty -')r paid~Letter written by assessee raising objections against levy of duty-Whether amounts to protest-Whether period of limitation' applicable. The appellant-Company, a manufacturer of superfine cement, preferred a claim for refund of duty on price of packing
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