Supreme Court of India
Collector of Central Excise, Chandigarh v. Punjab Anand Lamp Industries Mohali (punjab)
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 2(f), First Schedule Tariff Item No. 17(3), 17(4) and Notification No. 66/82 dated 28th February'82, Notification No. 151/83 dated 13th May'83-Applicabi- lity of. Bulb sleeves and tube light sleeves for the purpose of packing c electric bulbs and electric tube lights-Whether 'printed boxes and cartons'-Levy of excise duty. I • The respondent was manufactnring printed both cartons and printed tube cartons for the purpose of packing electric bulbs and electric tube light. The Additional Collector of Central Excise held that the cartons manufactured by
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