Supreme Court of India
M/s. K.R. Steel Union Ltd. v. Comnr. of Customs Kandla(gujarat)
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.
What the Court ordered
We are of the opinion that the tribunal erred in reversing the finding of the Collector by adopting a very narrow approach while construing the words for being used in connection with the production of goods for export.
Judgment, page 4
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