Supreme Court of India
Pieco Electronics and Electricals Ltd. v. Collector of Central Excise, Pune
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
Provisional Collection of Taxes Act 1931, s.3 r/w Central Excise Tariff, Entry 15 , Entry 68-Whether declaration as to enforceability of amendment forthwith applied to goods exigi,ble to excise duty but exempt from payment of duty-Held, no; there was neither fresh imposition nor increase of excise duty by the amendment and therefore, declaration would not apply. The appellants manufactured plastic piece parts such as radio cabinets and knobs which fell within entry 15A(2) of the Central Excise Tariff. However, these were exempt under a separate notification from payment of excise duty. By the
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