Supreme Court of India
Eskayef Limited 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.
What the Court ordered
For the reasons aforesaid we find no substance in this appeal and it is accordingly dismissed.
Judgment, page 15
From the headnote
Central Excises and Salt Act, 1944: First Schedule Item 14E Bifuran Supplement, Neftin-50 and Neftin-200--Whether chargeable to excise duty as patent or proprietary medicines. Item 14- of the First Schedule to the Central Excises and Salt Act, 1944 at the relevant time dealt with patent or proprietary medicines not containing alcohol, opium, Indian hemp or other narcotic drugs or narcotics. Explanation I thereto defined 'patent or proprietary medicines' to mean any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the preven tion of
Where later benches applied it
Of those, 1 referred to
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