Supreme Court of India
Milak Brothers v. Union of India and Ors.
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
Customs Tariff Act, 1975/Indian Tariff Act 1934 Item 13 of the Second Schedule to the Indian Tariff Act 1934/item 20 of the Second Schedule to the Customs Tariff Act, 1975: Blanched, roasted and s_alted peanuts packed in vacuum containers-Liability to export dwy. The appellants purchased groundnuts without shell in raw fonn, and after subjecting tbem to various processes and treatment, packed them in packets and tins which were then exported. The goods were charged to duty under item 13 of the Second Schedule to the Indian Tariff Act 1934 and, later, under item 20 of the Second ··Schedule to
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