Supreme Court of India
Collector of Central Excise Jaipur v. Associated Stone Industries
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
By way of notification dated 18.6.1977, the Central Government exempted from duty all goods falling under Tariff item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 in or in relation to manufacture of which no process was ordinarily carried on with the aid of power. The respondents in the first set of appeals have been manufacturing crude sodium sulphate. Since the respondents used diesel pumps for pumping brine into salt pans, in the process of manufacture, the benefit of the said notification was denied to them on the ground that the process of manu- facture was…
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