Supreme Court of India
Collector of Central Excise, Bombay v. M/s Kohinoor Mills Bombay
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: ...,.J"___., Item 18(III)(i), 18- (i) and 19 . ' c Central Excise Rules, 1944: Rules 18(1) and 19. Excise-Exemption Notification-Applicability of-Composite Textile Mill:-Yam manufactured-Captive consumption of-Notification exemption levy of duty-Subsequent withdrawal of notificatio~Yam manufactured and captively consumed prior to withdrawal of notification-Fabric manufactured out of such yam removed from factory subsequent to withdrawal of exemp· tio~,Assessee held entitled to benefit of exemption n<!tification. The assessees In both these appeals are
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