Supreme Court of India
Mis. Psi Data Systems Ltd. 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 and Salt Act, 1944: Section 5- (l). Excise duty-Notification dated 1.3.1989-Exemption to computer software falling under heading 85.24. Central Excise Tariff Act, 1985: Schedule-Chapter 84 Headings 84.71 and 85.24-Note 5(a) and 6. Excise duty-Valuation-Computel'--Software such as discs, floppies, CD-ROMs sold along with compute1~Value of such software held not in cludible in assessable value of computers. The question in these appeals is whether the value of software, such as discs, floppies, CD ROMs and the like (not the intellectual property . recorded or stored thereon),
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