Supreme Court of India
Indian Rayon Industries Etc. v. Collector of Central Excise, Jaipur
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-Entry 23(i) or 23(ii)-Rapid hardening white cement-Assessment of-Prior to 28-2-1986-Held, classifiable under the head "rapid-hardening cement" in Entry 23(i) and not under Entry 23 (ii)-More so when the product was licensed under both the IS! specifications 8041: 1978 and 8042: 1978 for rapid-hardening cement and white cement respectively. Words and Phrases-"Rapid-hardening cement"-Meaning of-In the context of Entry 23(i) of the Central Excises & Salt Act, 1944. Excise Tariff Act, 1985 : Sub-heading 2502.20 or 2502.90-Assessment period subsequent to 28-2-1986
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