Supreme Court of India
Mis. United Glass, Bangalore 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.
From the headnote
Central Excises & Salt Act, 1944/Central Excise (Valuation) Rules 1975; S.4(1)-Rules 6,7-Distil/ery-Purchasing bottles from an outside com pany-Later setting up a bottling unit-Prices declared by the bottling unit-Tribunal directing adoption of price approved for the earlier sup plier-Where the price declared by the new unit is higher than the earlier supplier's, the higher price declared should be adopted-Held, valid. c The appellant is a manufacturing unit within the Khoday Group of Industries, its holding company being Khoday Distilleries Ltd. The appel lant is a division of Khoday
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