Supreme Court of India
M/s. Northern Plastic Ltd. Etc. v. Collector of Customs and Central Excise Etc.
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/The Customs Act, 1962 : Central Excise Tariff/Customs Tariff: Item 3702.20/Heading 3702.41 Appellant imported 59 jumbo rolls of Photographic Colour Films (Unexposed) Positive-In the Bill of Entry it was described as Cinematographic Colour Films (Unexposed) Positive-Classified under the Excise Tariff Item 3702.20 and under Customs Tariff heading 3702.41- Claimed exemption of customs and countervailing duty-On examination by c the customs authorities found to be "colour films-jumbo rolls", not entitled to exemptions-Appellant charged of misdeclaration -Also not
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